1987 (7) TMI 96

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.... prayer has been made in sub-para 3 of the prayer clause that a direction be issued to the respondents to release the consignment (goods) of the petitioner lying at Delhi. This prayer is stoutly opposed by the respondents. Mr. Brar, learned counsel for the respondents, contended that the release of the consignments (goods) will tantamount to allowing the writ petition at this very stage. The praye....

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....the storage of the goods in question in a public warehouse or a private warehouse pending determination as to whether the goods have been legally imported or whether they are excisable to customs duty. He further contends that to invoke the jurisdiction under Section 49 of the Act, the owner of the goods has to make a petition to the Assistant Collector seized of the matter for passing the necessa....