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        Case ID :

        2018 (10) TMI 1380 - HC - Customs

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        Court permits withdrawal of affidavit & unconditional apology, shows leniency due to pregnancy The court addressed the deponent's request for an unconditional apology for inappropriate language in the affidavit, allowing withdrawal and expressing ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Court permits withdrawal of affidavit & unconditional apology, shows leniency due to pregnancy

                              The court addressed the deponent's request for an unconditional apology for inappropriate language in the affidavit, allowing withdrawal and expressing respect for the court. Due to pregnancy, the deponent was excused from personal appearance. The Deputy Commissioner, Customs, withdrew the earlier affidavit, with the court permitting the filing of a new affidavit. The court showed leniency in light of the circumstances, allowing necessary actions by the parties involved.




                              Issues:
                              1. Unconditional apology sought by the deponent for the language used in the affidavit.
                              2. Inability of the deponent to personally appear before the Hon'ble Court due to pregnancy.
                              3. Withdrawal of the earlier affidavit by the Deputy Commissioner, Customs.

                              Analysis:
                              1. The judgment revolves around the deponent seeking an unconditional apology for the language used in the affidavit filed earlier. The deponent acknowledges that the language used was not appropriate for the Hon'ble Court and expresses utmost respect towards the court. The deponent wishes to withdraw the affidavit and assures to be more careful in the future. The court, considering the circumstances, does not propose to take any further action at this stage.

                              2. Another significant issue in the judgment is the deponent's inability to personally appear before the Hon'ble Court due to being in her first trimester of pregnancy. The deponent, despite the earnest desire to be present, is advised against traveling in such a condition. The deponent requests the court to pardon her absence and dispense with her presence due to her medical condition. The court acknowledges the situation and allows the deponent to be excused from personal appearance.

                              3. Additionally, the judgment addresses the withdrawal of the earlier affidavit by the Deputy Commissioner, Customs. A communication dated 23.10.2018, addressed by the Deputy Commissioner, Customs, ICD Khodiyar, Ahmedabad, states the decision to withdraw the previous affidavit filed in the petition. The court orders the communication to be taken on record and grants the respective respondents the liberty to file an appropriate affidavit in reply.

                              Overall, the judgment deals with issues concerning the language used in the affidavit, the deponent's pregnancy-related inability to appear before the court, and the withdrawal of the earlier affidavit by the Deputy Commissioner, Customs. The court shows leniency considering the circumstances and allows for necessary actions to be taken by the concerned parties.
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                              ActsIncome Tax
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