TMI Blog2020 (8) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... is ₹ 52,19,582/-. Out of this amount, ₹ 27,50,669/- has already been deposited by the petitioner during the course of investigation - petitioner has shown the readiness and willingness to deposit the remaining amount of ₹ 24,68,913/- for the provisional release of the high end wrist watches, without prejudice to his rights and contentions in the adjudication process of the show-cause notice. The respondent No.1 directed to decide the application for the provisional release of the goods, in accordance with law - petition disposed off. - W.P.(C) 4566/2020 - - - Dated:- 25-8-2020 - HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE PRATEEK JALAN Petitioner Through: Mr. Tarun Gulati, Sr. Adv. with Mr. Sumit K. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r both the sides and looking to the facts and circumstances of the case, it appears that high end wrist watches have been seized and lying with the respondent No.2/DRI since 29th October, 2012. 4. Respondent No.1 had issued a show-cause notice dated 28.10.2013, which is at Annexure P-9 to the memo of this writ petition. However, the show-cause notice was not adjudicated upon by the respondents for several months. 5. Learned Senior Counsel appearing for the petitioner has submitted that they are ready and willing to deposit the duty under protest. As per the show-cause notice issued by the respondent No.1, the duty amount mentioned is ₹ 52,19,582/-. Out of this amount, ₹ 27,50,669/- has already been deposited by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Purushottam Jajodia which is at Annexure P-16 . 9. Thus, it is submitted by the counsel for the petitioner that irrespective of the fact that whether the goods are notified or not under section 123 of the Customs Act, 1962, consistently the respondent No.1 is high end wrist watches as stated hereinabove, and that the case of the petitioner is in no circumstance different from the cases of Johnson Johnson, Pankaj Lakhani and the case of Purushottam Jajodia. 10. Learned Sr. Standing Counsel appearing for respondent No.1 submitted that a fresh application be moved by the petitioner for provisional release of the goods stating that the petitioner is willing to deposit the balance amount of the duty demanded, and the same would be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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