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TMI Blog2012 (9) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... Zonal Joint Directorate General of Foreign Trade, Hyderabad. 3. It has been further stated that the petitioner had declared the value of the goods imported by it, at Rs.2,06,16,882/-, for the purpose of assessment and payment of the necessary duty. However, the authorities concerned had detained and seized the goods in question, under a mahazar dated 9.12.2011. Thereafter, a show cause notice had been issued, by the first respondent, dated 4.4.2012, asking the petitioner to show cause as to why the goods imported by the petitioner should not be confiscated, as it had made a wrong declaration, in terms of Section 46 of the Customs Act, 1962. The petitioner had also been asked to show cause, as to why the value declared by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the goods in question. 5. At this stage of the hearing of the writ petition the learned counsel appearing on behalf of the petitioner had submitted that the petitioner had paid the entire Customs Duty on the enhanced value of the goods, as per the valuation of the customs authorities concerned. Thereafter, it is not open to the respondents to detain the goods in question, based on the allegation that the petitioner had mis-declared the retail price of the goods in question. 6. The learned counsel had also submitted that the provisional release of the goods in question, by the respondents, would be subject to the adjudication process and the final orders to be passed by the authorities concerned. He had further submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 9. The learned counsel had further submitted that the petitioner had undertaken to comply with certain conditions, as mentioned in the letter, dated 10.1.2012, for the release of the goods in question. However, the petitioner had not complied with such conditions. Instead, the petitioner has moved the present writ petition, before this Court, for the provisional release of the goods in question. In such circumstances, this Court may be pleased to dismiss the writ petition, as it is devoid of merits. 10. In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondents, and on a perusal of the records available, it is noted that the petitioner had paid the entire cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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