2017 (9) TMI 687

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....espondent : Mr. Umesh Rao ORDER Heard Mr. S. Baskaran, the learned counsel appearing for the petitioner, Mr. Umesh Rao, learned Senior Standing Counsel for the first respondent and Mr. V.Sundareswaran, the learned Senior Standing Counsel for second and third respondent/Directorate of Revenue Intelligence. With consent, the Writ Petition is taken up for final disposal. 2. The petitioner has file....

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....ared mobile phone batteries, which are smuggled in contravention of the Customs Act and the Electronic goods (Requirement of Compulsory Registration) order, 2012 were found. Further, a large quantity of undeclared USB cables were also found on examination.  Further, it is stated that the importer has used the import/export code of different person. With regard to whether the watches were bran....