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2019 (7) TMI 688
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.... Mr. Devesh Tripathi for respondent nos. 1 to 4 Mr. Ashish Agarkar I/b Mr. Omkar M. Kulkarni for respondent no.5 P.C. 1. This petition under Article 226 of the Constitution of India challenges; (a) A communication dated 4th December, 2018 issued by the Specified Officer, Arshiya Ltd. - respondent no.3 at the instance of the Commissioner of Customs - respondent no.2 releasing an expo....
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....he respondent no.2 - Commissioner of Customs granting a provisional release of the said goods is completely without jurisdiction in as much as prior to the order dated 4th December, 2018 there was no seizure of the said goods. It is further submitted that the seizure memo dated 5th April, 2019 is not justified in the facts of the present case and the goods should be assessed and be allowed to be c....
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....ue in view of the seizure of the said goods by order dated 15th April, 2019 under Section 110 of the Act. Therefore, we formally set aside the order dated 4th December, 2018 allowing provisional assessment of the shipping bill dated 23rd August, 2018 filed by the petitioner. 4. Mr. Jetly, learned Counsel for the Revenue states that the investigations are in progress and it would not be possible....