2019 (6) TMI 1038

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.... of 2019 - -<br>Customs<br>MR S. V. BHATTI, J. For The Petitioner : ADVS. SRI. P. RADHAKRISHNAN (1), SRI. MADHU RADHAKRISHNAN, SRI. M. D. JOSEPH AND SRI. NELSON JOSEPH For The Respondents : SRI. M. S. AMAL DHARSON FOR SR. SC SRI SREELAL WARRIER JUDGMENT Heard Sri. Madhu Radhakrishnan, the learned counsel for the petitioner and Sri. M.S Amal Dharson, holding for the learned Senior Standing Cou....

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.... is unwell and both of them are unable to immediately undertake a journey from China to Kochi and appear before the 2nd respondent. Therefore refusing to provisionally value the subject imported goods is arbitrary and illegal. Sri. Madhu Radhakrishan alternatively submits that the petitioner if is unable to persuade this Court to consider granting any of the prayers referred to above, seeks the in....

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....s Court ought not to enter into enquiry on whether Sri. Mohammad Iqubal is unable to appear before the 2nd respondent on account of a just reason or a conceived reason now stated to avoid enquiry by the 2nd respondent. According to the learned counsel it is for the Department to evaluate the totality of the circumstances and pass order during and in the course of determination of valuation of the ....

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....g of the respondents. Be that as it may, now the alternate prayer of petitioner is to provisionally determine the valuation of the goods from the details or materials available or gathered in this behalf. The respondents collect duty on the value determined and thereafter release the goods. It appears from the stand taken by the Standing Counsel that the respondents do not have objection for such ....