2021 (9) TMI 1305

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..... 17 - HELD THAT:- The 1st respondent is bound to abide by the mandate of the Statute. The Statute provides an opportunity for the owner of every goods, to pay in lieu of confiscation the amounts as contemplated under the Statute. Since the Statute is clear in its terms, there is no reason to doubt that the 1st respondent shall not abide by the terms of the Statute. Accordingly, if the petitioner of .....

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..... the goods an option to pay in lieu of confiscation, such amount as contemplated under the said provision. 4. Sri.K.Srikumar, the learned Senior Counsel submits that the petitioner is willing to pay the amount in lieu of confiscation. It is submitted that, in spite of the above referred willingness, the 1st respondent is not abiding by the mandate of the Statute. 5. After hearing the learned Sen .....

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