TaxTMI 
TaxTMI 
TaxTMI 
2017 (9) TMI 602
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....al dated June 20, 2017 issued by the Assistant Commissioner of Customs, Central Adjudication Cell(Port), Customs House, Kolkata is under challenge in the present writ petition. Learned advocate for the petitioners submit that although the impugned order is appealable the writ petition is maintainable inasmuch as the adjudicating authority has acted in excess of jurisdiction in awarding penalty be....
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....cate for the revenue submits that, there are sufficient reasons given in the impugned order in original adjudicating the same. I have considered the rival contentions of the parties and the materials made available on record. The impugned order in original is appealable. The petitioner has chosen not to prefer an appeal therefrom. The scope of inference with an order passed by an authority actin....
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....stantial quantity of Muriate of Potash falling under a restricted item for export as per the exim policy of 2009-14 of the Government of India in the guise of another material through Kolkata Port to a person in Malaysia. It is in this context that, proceedings were initiated against the petitioner. The petitioner was issued a show cause notice to which it had replied. It had participated in the h....
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....oration at the time of hearing were not relied in the show cause notice nor were the same supplied to the petitioners before passing of the impugned order in original. The averments made in paragraphs 29 and 33 of the writ petition does not show that, the petitioners were not aware of the existence of the documents prior to the conclusion of trial. That specific case has not been made out. As not....