2018 (9) TMI 1788

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....h Choudhary, Adv. ORDER The petitioner's grievance is that as an unpaid seller, its request for substitution - Import General Manifest (IGM), instead to replace the consignment which has disclaimed liability, has not been addressed. At the outset, counsel for the Revenue, who appeared after notice contended that the consigner/exporter was a non-existing firm. To say so, counsel for the Reven....