{"id":23096,"date":"2011-07-27T00:00:00","date_gmt":"2011-07-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-customsp-pat-vs-krishna-bahadur-chhetri-ors-on-27-july-2011"},"modified":"2019-03-03T03:49:47","modified_gmt":"2019-03-02T22:19:47","slug":"commissioner-of-customsp-pat-vs-krishna-bahadur-chhetri-ors-on-27-july-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-customsp-pat-vs-krishna-bahadur-chhetri-ors-on-27-july-2011","title":{"rendered":"Commissioner Of Customs(P) Pat vs Krishna Bahadur Chhetri &amp; Ors on 27 July, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Patna High Court &#8211; Orders<\/div>\n<div class=\"doc_title\">Commissioner Of Customs(P) Pat vs Krishna Bahadur Chhetri &amp; Ors on 27 July, 2011<\/div>\n<pre>                   IN THE HIGH COURT OF JUDICATURE AT PATNA\n\n                                   Letters Patent Appeal No.383 of 2011\n                                                     In\n                               Civil Writ Jurisdiction Case No. 2221 of 2005\n\n                 Commissioner Of Customs(P) Patna\n                                                                     .... ....   Appellant\/s\n                                                  Versus\n                 Krishna Bahadur Chhetri &amp; Ors\n                                                                    .... .... Respondent\/s\n\n\n4   27-07-2011<\/pre>\n<p>               This appeal is admitted for hearing.\n<\/p>\n<p>                             No notice need be issued as the assessee is represented<\/p>\n<p>                 by his counsel.\n<\/p>\n<p>                             Learned counsel for the appellant has fairly submitted<\/p>\n<p>                 that annexure-5, a declaration made by the assessee under the<\/p>\n<p>                 West Bengal Sales Tax Rules showing value of the seized goods to<\/p>\n<p>                 be 8,59,125\/-, was not considered by the writ court. The counsel<\/p>\n<p>                 further submits that this document was not brought before the writ<\/p>\n<p>                 court.\n<\/p>\n<p>                             In that view of the matter, we grant liberty to the<\/p>\n<p>                 assessee to file counter affidavit, particularly, in respect of<\/p>\n<p>                 annexure-5.\n<\/p>\n<p>                             Considering the stand of the appellant that the declared<\/p>\n<p>                 value vide annexure-5 dated 13-01-1999 is Rs. 8,59,125\/- slightly<\/p>\n<p>                 more than the price for which the article was admittedly auction<\/p>\n<p>                 sold by the department, and the appellant is ready to pay the price<br \/>\n<span class=\"hidden_text\">                       Patna High Court LPA No.383 of 2011 (4) dt.27-07-2011<\/span><br \/>\n<span class=\"hidden_text\">                                                2<\/span><\/p>\n<p>                   mentioned in annexure-5 along with interest, as an interim<\/p>\n<p>                   arrangement, the appellant is directed to pay to the assessee the<\/p>\n<p>                   price mentioned in annexure-5 along with interest at the rate of<\/p>\n<p>                   10% per annum from the date of seizure till the date of payment.<\/p>\n<p>                   Subject to such payment within three months, the operation of the<\/p>\n<p>                   order under appeal shall remain stayed.\n<\/p>\n<p>                                The appeal may be mentioned for early hearing.<\/p>\n<pre>\n\n\n\n                                              (Shiva Kirti Singh, J)\n\n\nBimalanshu Kumar                               (Shivaji Pandey, J)\nSingh\/-\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Patna High Court &#8211; Orders Commissioner Of Customs(P) Pat vs Krishna Bahadur Chhetri &amp; Ors on 27 July, 2011 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 &#8230;. &#8230;. Appellant\/s Versus Krishna Bahadur Chhetri &amp; Ors [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,27],"tags":[],"class_list":["post-23096","post","type-post","status-publish","format-standard","hentry","category-high-court","category-patna-high-court-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Customs(P) Pat vs Krishna Bahadur Chhetri &amp; Ors on 27 July, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-customsp-pat-vs-krishna-bahadur-chhetri-ors-on-27-july-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Customs(P) Pat vs Krishna Bahadur Chhetri &amp; 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