2008 (12) TMI 221

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....e been heard together and are being disposed of by this common judgment. 2. The petitioner in W.P.(C) No. 31005 of 2008 imported a Hummer H2 car of 2003 model. The car was inspected and it seems that the customs authorities were not satisfied regarding the model of the vehicle. Adjudication proceedings were taken up and Ext. P13 order was passed, rejecting the invoice value of the vehicle and a....

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....an appeal before the 3rd respondent against the decision of the adjudicating authority. He seeks the release of the vehicle in the meanwhile. 5. In my view, since the invoice value has not been accepted by the customs authorities and the matter is to be adjudicated upon by the appellate authority under the Act, it may not be justified to keep the vehicles with the dept. itself lying in the open....

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.... guarantee for an amount of Rs. 22,66,690/- (Twenty two lakhs sixty six thousand six hundred and ninety only). (ii)        The petitioner shall also deposit with the Cochin Port the demurrage determined on the basis of invoice value and shall furnish bank guarantee for differential amount by way of demurrage calculated on the basis of the value assessed by the....

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....mentioned in paragraph (ii) shall be furnished in favour of the competent authority of the Cochin Port Trust and shall be kept alive for such period as required by the Port Trust. (v)        Insofar as the petitioner in W.P.(C) No. 36171 of 2008 is concerned, he shall deposit an amount of Rs. 5,91,083/- being the duty payable on the invoice value within one we....