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TMI Blog2014 (7) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... s the duty of the respondents to recover the tax, penalty and in the event of confiscation, recover the amount in lieu of confiscation proceedings. All these things should be taken care of. - release of goods ordered subject to certain conditions - decided partly in favor of assessee. - W.P.No.9256 of 2014 and M.P.No.1 of 2014 - - - Dated:- 3-7-2014 - B. Rajendran,JJ. For the Petitioner : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court, reported in (2011) 269 E.L.T. A146 (S.C.) in the case of (Navshakti Industries Pvt. Ltd., vs. Commissioner) and intra Court's judgement made in W.A.(MD) Nos.398 to 400 of 2012, dated 24.5.2012, disposed of the writ appeal, with the following directions to the respondent-assessee therein:- o) to pay the duty as declared by them. ii)to pay 30% of differential duty of admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Act, 1962, has been despatched, but the same could not be served on the petitioner, as the door is locked. Hence, the learned counsel submitted that the goods would not be released. 5. I have heard the learned counsel for the petitioner and the learned counsel appearing for the respondents and I have also perused the records carefully. 6. Taking into consideration the facts and circum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondents to release the goods in the following terms: (i) Taking into consideration the fact that the petitioner has already deposited a sum of ₹ 23 lakhs, the petitioner is directed to deposit 50% of the tax to be determined by the Department, after adjusting ₹ 23 lakhs, if it is paid, towards tax only and if eligible. (ii) For the balance of 50%, the petitioner shall exec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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