Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on me...
Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment ...
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HC directed that the Applicant's prayer for release of industrial oil consigned in 12 containers is granted subject to conditions: the Applicant shall file an undertaking to comply with all directions of the relevant PESO officer; the goods may be transferred from flexi-bags into containers under PESO supervision and in accordance with the Petroleum Act, 1934 and allied rules; upon such transfer and compliance the Customs Officer (Respondent No. 2) must release the consignment following due process. The transfer and related directions shall be completed within two weeks. Costs of the transfer shall be borne by Respondents No. 2 and 3. Petition disposed of.
HC directed that the Applicant's prayer for release of industrial oil consigned in 12 containers is granted subject to conditions: the Applicant shall file an undertaking to comply with all directions of the relevant PESO officer; the goods may be transferred from flexi-bags into containers under PESO supervision and in accordance with the Petroleum Act, 1934 and allied rules; upon such transfer and compliance the Customs Officer (Respondent No. 2) must release the consignment following due process. The transfer and related directions shall be completed within two weeks. Costs of the transfer shall be borne by Respondents No. 2 and 3. Petition disposed of.
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