2018 (9) TMI 136

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....... For the DRI. Mr. Amitabrata Roy, Mr. Bhaskar Prosad Banerje, Mr. P. Baidya .... For the customs. The direction issued by the Intelligence Officer, Directorate of Revenue Intelligence dated August 16, 2018 is under challenge in the present writ petition. Learned senior Advocate appearing for the petitioner submits that, the impugned writing purports to be an order under Section 110 of the Cu....

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.... submits that, the impugned writing cannot be construed to be a direction upon the adjudicating authority. The writing is a mere request to the adjudicating authority to act in a particular way. The Customs and the Union of India are represented. Apparently, the petitioner seeks to import soyabean oil into the country. The customs authorities have issued a notice under Section 110 of the Act of 1....