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TMI Blog2024 (10) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... tioners - Section 110 (5) of the Customs Act, 1962 - HELD THAT:- In similar circumstances, this Hon'ble Court in Bharat F. Parmar, Karta of M/s. Kaka Gold vs. Union of India and Ors.[ 2023 (11) TMI 271 - BOMBAY HIGH COURT ], where the value of the alleged purchases were Rs.22 crore. Considering the duty at the rate of 10%, the duty was roughly estimated at Rs.2 crores in paragraph 8. Subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Gandhi. For the Respondents : Mr. Jitendra Mishra a/w Ms. Sangeeta Yadav, Mr. Umesh Gutpa and Mr. Ashutosh Mishra. PC.:- 1. Heard learned counsel for the parties. 2. The learned counsel for both the parties state that these petitions can be disposed by a common aggrieved order. 3. The Respondents have provisionally attached the bank accounts of the Petitioners, in both the petitions, under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in fixed deposit and mark a lien in favour of the Revenue. The parties have pleaded that similar conditions may be imposed in the facts of the present case. 6. In the present case, the value of alleged purchases are about Rs.17.62 crores as specified in paragraph 8 at page 199 of the reply of Mr. Sugrive Meena, Principal Commissioner of Customs (Preventive), Jodhpur, affirmed on 19.09.2024 in Wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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