TaxTMI 
TaxTMI 
2019 (1) TMI 1450
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....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 are that a consignment of computer UPSs was impor....
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....18. 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 the consignee has refused to clear the goods and th....
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....e 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 Import General Manifest and further that the petitioner'....
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....r, 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 contentions made by him. In case, any such averment with respect to ....