IN THE HIGH COURT OF JUDICATURE AT PATNA
Letters Patent Appeal No.383 of 2011
In
Civil Writ Jurisdiction Case No. 2221 of 2005
Commissioner Of Customs(P) Patna
.... .... Appellant/s
Versus
Krishna Bahadur Chhetri & Ors
.... .... Respondent/s
4 27-07-2011
This appeal is admitted for hearing.
No notice need be issued as the assessee is represented
by his counsel.
Learned counsel for the appellant has fairly submitted
that annexure-5, a declaration made by the assessee under the
West Bengal Sales Tax Rules showing value of the seized goods to
be 8,59,125/-, was not considered by the writ court. The counsel
further submits that this document was not brought before the writ
court.
In that view of the matter, we grant liberty to the
assessee to file counter affidavit, particularly, in respect of
annexure-5.
Considering the stand of the appellant that the declared
value vide annexure-5 dated 13-01-1999 is Rs. 8,59,125/- slightly
more than the price for which the article was admittedly auction
sold by the department, and the appellant is ready to pay the price
Patna High Court LPA No.383 of 2011 (4) dt.27-07-2011
2
mentioned in annexure-5 along with interest, as an interim
arrangement, the appellant is directed to pay to the assessee the
price mentioned in annexure-5 along with interest at the rate of
10% per annum from the date of seizure till the date of payment.
Subject to such payment within three months, the operation of the
order under appeal shall remain stayed.
The appeal may be mentioned for early hearing.
(Shiva Kirti Singh, J)
Bimalanshu Kumar (Shivaji Pandey, J)
Singh/-