2008 (3) TMI 98

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....Authorities below misconceived that the Appellant is not entitled to any relief when it has exported goods from a port other than the Kolkata-III Commissionerate's jurisdiction, without finding any contrary material as to export or without the export itself being questionable. Such a procedural irregularity should not be a bottleneck to rendering substantial justice. Also he submitted that in a si....

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.... Petrapole Customs Area. This only has invited the impugned order. The procedural irregularity having prevented the Kolkata III Commissionerate to exercise proper control over the Appellant, the Appellant should face penal consequence of law. 3. Heard both sides and perused the record. Although the matter was fixed for hearing of the Stay Petition today, in view of the small question involved i....