9911796707
TMI Blog2000 (7) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... same. Hence, the above writ petitions. 2.In W.P. No. 8628 of 2000, the petitioner prays for issue of a Writ of Mandamus to direct the first respondents to release the goods covered under the Unaccompanied Baggages No. 900/2000 and T.R. No. 737/2000 seized by the first respondent on 15-5-2000 and to further direct the first respondent not to proceed further in the matter as the action initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... investigation valued the goods of the petitioners in W.P. Nos. 8628 and 8656 of 2000 as Rs. 2,44,412/- and Rs. 2,32,260/- respectively. 5.Placing reliance on the decision in Mohan Meakin Ltd. v. Commissioner of Central Excise, Kochi, reported in 2000 (115) E.L.T. 3 (S.C.), the learned counsel for the petitioners contends that it is not open to the Collector to initiate another proceeding under a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tic articles, but they are goods of commercial nature, which can be confiscated by the respondents by exercising power under Sections 108 to 110 of the Customs Act, 1962. It is further contended that as the respondents have already initiated confiscation proceedings under Sections 111(d) and 111(m) of the Customs Act, 1962, the petitioners are not entitled for the relief as sought for. 7.I have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,004/- and the petitioner in W.P. No. 8656 of 2000 shall deposit Rs. 1,14,840/- to the credit of the respective confiscation proceedings and the petitioners shall also furnish bank guarantee for the balance amount of valuation, viz., Rs. 1,28,408/- in W.P. No. 8628 of 2000 and Rs. 1,17,420/- in W.P. No. 8656 of 2000. The said deposit and the bank guarantee shall be subject to the result in the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
