( 1 ) THERE shall be an order in terms of prayer (a) of the petition.

( 2 ) BY this stay petition the appellants prayed that operation of the judgment and order dated 27th February, 1998, passed by the learned Trial Judge be stayed as also the proceedings pending before the Commissioner of Customs. The appellants further prayed that the goods bearing 74 cartons of Ceramic articles loaded in trailer no. WB 15-2653 and now lying in the dock, be returned to the appellants forthwith.

( 3 ) THE learned Counsel for the appellant Mr. Kapoor submits that once the value of the goods has been assessed and duty has been paid, as determined by the Customs Authorities, the Officer of the Directorate of Revenue Intelligence has no power to detain the goods. He further submits that any proceedings, after filing of this writ, should be stayed as they are without jurisdiction. He further submits that once the duty is paid, no authority in the Department has power to reassess the value of the goods in question.

( 4 ) THE learned Additional Solicitor General Shri Mitra submits that the job of the Intelligence of the Revenue Department is to stop the evasion of duty. In any case if they find that d

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