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    <title>2019 (1) TMI 1450 - DELHI HIGH COURT</title>
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    <description>The High Court directed Customs Authorities to adjudicate on a petitioner&#039;s request regarding a consignment of computer UPSs within a specified period. The court emphasized the petitioner&#039;s obligation to produce relevant documents to establish the relationship with the consignor. It was found that the petitioner&#039;s name in documents did not prove him as the unpaid seller, and he was advised to appeal to the Commissioner of Customs (Appeals) to present factual claims and necessary documents for proper adjudication. The petition was disposed of with directions to pursue the appeal for further clarification.</description>
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    <pubDate>Fri, 18 Jan 2019 00:00:00 +0530</pubDate>
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      <title>2019 (1) TMI 1450 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=374285</link>
      <description>The High Court directed Customs Authorities to adjudicate on a petitioner&#039;s request regarding a consignment of computer UPSs within a specified period. The court emphasized the petitioner&#039;s obligation to produce relevant documents to establish the relationship with the consignor. It was found that the petitioner&#039;s name in documents did not prove him as the unpaid seller, and he was advised to appeal to the Commissioner of Customs (Appeals) to present factual claims and necessary documents for proper adjudication. The petition was disposed of with directions to pursue the appeal for further clarification.</description>
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      <pubDate>Fri, 18 Jan 2019 00:00:00 +0530</pubDate>
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