2019 (1) TMI 1450

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ding Counsel with Ms. Suhani Mathur, Adv.   O R D E R Issue notice to the respondent. Mr. Harpreet Singh, Senior Standing Counsel accepts notice on behalf of the respondent. With the consent of learned counsel for the parties, the petition is heard finally. The writ petitioner is aggrieved by an order dated 22.11.2018 made by the Assistant Commissioner. The facts of the case ar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....proached this court by way of W.P.(C)No.8854/2018. Before this Court, it was pointed out on behalf of the custom authorities that the petitioner was in fact not the consigner but rather one Sui Company of Hong Kong was shown in the relative documents. In these circumstances, the writ petition was disposed of with the following inter alia directions : "This Court is of the opinion that since ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ingh, learned counsel for the petitioner relied upon the circumstance that the Import General Manifest clearly showed the petitioner's name as well as Sui Co. of Hong Kong and that in these circumstances, the Order- In-Original is liable to be quashed. This Court has heard the counsel and considered the materials on record. Whilst there was no dispute that M/s Sui company's name is found in the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n some capacity would have strengthened its case. However, he chose not to produce them before this court or the adjudicating authority. In the given circumstances, this Court is of the opinion that the petitioner's remedy is by way of an appeal to the Commissioner of Customs (Appeals). In that appeal, it is open to him to make such factual claims as are relevant to the arguments and content....