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2014 (11) TMI 418

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..... ORDER True copies of the counter affidavit and rejoinder affidavit filed today be taken on the record. The relief, which has been sought, in these proceedings, under Article 226 of the Constitution, is for a writ of certiorari for quashing a seizure memo dated 30 August 2014 issued by the Inspector of Customs (Preventive) Division, Bareilly and for a writ of mandamus for the release of a quantit .....

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..... been stated that the officers of Customs obtained knowledge about the seizure of the gold bars from the Commercial Tax Department, Ghaziabad and by a letter dated 14 July 2014 addressed a communication to the petitioner. On 15 July 2014 and 16 July 2014, a team of Customs Officers proceeded to the Commercial Tax Department at Ghaziabad. However, none appeared on behalf of the petitioner. It has b .....

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..... er has not applied for the provisional release under Section 110A of the Act. This averment is in response to the submission in paragraph 38 of the writ petition that though the fourth respondent has an ample power to release the gold under Section 110A of the Act, no order has been passed. The petitioner has relied on a representation at Annexure 20 dated 30 July 2014. At this stage, the only pr .....

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..... on, Bareilly, respondent no.4, for an order of provisional release under Section 110A of the Act. If such an application is filed, it shall be considered strictly in accordance with law and shall be disposed of expeditiously by the competent authority, preferably within a period of one month from the date of the receipt of the application. The petitioner would also be at liberty to move an applica .....

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