TaxTMI 
TaxTMI 
2017 (12) TMI 1461
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.... Hombalkar i/by Orbit Law Services for the Petitioner Mr. Pradeep S. Jetly for Respondent ORDER P. C. 1. The Petition challenges an order passed by the Principal Commissioner of Customs (General), Mumbai1st respondent. 2. By this order, copy of which is at page 89 of the paper book, the said Principal Commissioner has recorded his prima facie satisfaction particularly under Regulation 23 of t....
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....tion to personal hearing, tender a written representation. 5. Mr. Jetly would submit that against the order of prohibition, as also the direction to surrender, equally, the final order after the above hearing, both are appealable and that Writ Petition should not be entertained. 6. We had indicated to Mr. Kamath on the earlier occasion and reiterated today that given the factual scenario and dis....
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....e Custom Passes may not be seized or directed to be surrendered. 8. Even on this aspect, there is a dispute because Mr. Jetly, on instructions, states that this communication was served in April 2017 itself. Though our attention is invited to page 96 of the paper book which reiterates, according to Mr. Kamath, the above position, what we have noted is that the petitioner has ample opportunities a....