2026 (3) TMI 260

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....hyay, Adv. For the Respondents: Mr. Ratan Banik, Adv., Mr. Spandan Dutta, Adv. JUDGMENT PER SAUGATA BHATTACHARYYA, J.: 1. Matter is heard in presence of the learned advocates representing the petitioner and the Customs authority. 2. In terms of the order dated 13th January, 2026 passed by a Co-ordinate Bench, which was corrected vide order dated 15th January, 2026, order passed by A....

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....2023 of the Hon'ble Division Bench passed in CUSTA 22 of 2022, amount was not paid to the petitioner within time requiring payment of interest on the amount sanctioned by the concerned authority of Customs department. 6. Mr. Ratan Banik, learned advocate representing the Customs authorities appearing on virtual mode submits that writ petition, at this stage, may not be entertained in view of av....

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....is quoted below: "Now, coming to the issue of return of the goods, admittedly, the goods are perishable in nature and the goods were seized on 1st march, 2016 and the question of returning the goods to the respondent in CUSTA 22 of 2022 at this juncture does not arise as the goods would be unfit for human consumption and it will be against the public interest to direct return of the goods....

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.... concerned Customs authority shall proceed, in accordance with law. The direction of the Hon'ble Division Bench was not to direct the concerned Customs authority to pay the amount to the petitioner herein but issue was left open to the Customs authority to take steps in accordance with law. 9. Pursuant to the leave granted by the Hon'ble Division Bench, petitioner applied for payment and such a....