2017 (12) TMI 981

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....ernment Pleader appearing for the first respondent and Mr.K.S.Ramasamy, learned Senior Panel Counsel appearing for respondents 2 & 3. Though the fourth respondent has been served and his name is printed in the cause list, none appears for the fourth respondent. 2.The short issue, which falls for consideration in the instant case is whether the clarification issued by the Commissioner dated 07.04.2006, is valid and proper. The impugned clarification reads as follows: "COMMERCIAL TAXES DEPARTMENT From To Dr.T.Prabhakara Rao, I.A.S., Tvl.Surbhit Impex Private Ltd., Commissioner of Commercial Taxes, 9, Hafizan Building, 5th Floor, Chepauk, Chennai-600 005.  129/131, Kazi Sayed Street, Mumbai-400 003. ------------------------....

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....ed by the petitioner. 4.The contention raised by the petitioner is absolutely flawed for more than one reason. Firstly, as per the terms and conditions of auction as stipulated by the second respondent/Customs Department, on receipt of payment of sale value along with taxes and duties, delivery order will be issued indicating the delivery period and the period of delivery will be 7 calendar days counted from the date of Delivery Order by MSTC/date of release order by the Principal/Seller, which is the Customs Department. Before participating in the auction, the petitioner is required to inspect the material and satisfy by himself and no plea or misunderstanding and ignorance can be pleaded. 5.With regard to the submission of bids, there i....