UNION OF INDIA Vs. RIYAZUDDIN KURESHI

JUDGEMENT

(1.) Heard the learned counsel for the petitioner and the respondents.

(2.) In this petition, the petitioner is challenging the order dated 25th February, 2005. We have perused the order of the Settlement Commission. The Settlement Commission has considered all the aspects regarding the dispute of the valuation adopted by the Revenue. The detailed valuation given by the respondents has not been even countered by the Revenue specifically in spite of giving them various opportunities.

(3.) Undisputedly the petitioner has already paid the customs duty of Rs. 8,18,064/-. The learned counsel for the petitioner states that the petitioner had paid nearly Rs. 35 lakhs towards differential duty by way of deposit as per the order passed by this Court earlier.