2011 (6) TMI 557

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....etitioner. S/Shri A.S. Rao with Jitendra B. Mishra, Counsel for the Respondent. [Judgment]. -  P.C. : Rule, by consent, returnable forthwith. With the consent of the counsel and at their request, the Petition is taken up for hearing and final disposal. 2. The Petitioner seeks to challenge in these proceedings under Article 226 of the Constitution of India an order passed by t....

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.... The contentions of counsel appearing on behalf of the Petitioner are that; (i) The Petitioner had received a genuine invoice from High Collection Texpin; and (ii) The Range Superintendent had issued a certificate in regard to the payment of duty. This would not advance the case of the Petitioner for the simple reason that the very supplier from whom the Petitioner purchased goods was found to be ....