2019 (12) TMI 1147

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....4 of 2019(O&M), CWP No.22810 of 2019(O&M), CWP No.22923 of 2019(O&M), CWP No.26928 of 2019(O&M) - -<br>Customs<br>HON&#39;BLE MR. JUSTICE JASWANT SINGH And HON&#39;BLE MR. JUSTICE SANT PARKASH Mr. Jagmohan Bansal, Advocate & Mr. Deepak Gupta, Advocate for the Petitioner Mr. Sunish Bindlish, Advocate, Mr. Tajender K. Joshi for the Respondents ORDER JASWANT SINGH, J. ( ORAL ) 1. This commo....

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....e other writ petitions the petitioner(s) importers have imported Zinc Skimming/Zinc Ash, except in CWP No.22923 of 2019, wherein the importer has imported Pressed Distillated Oil during the period 2012. The Custom Authorities at the Port held that the declared description of goods and its assessible value was wrong with an intention to evade the customs duty and thereby framed provisional assessme....

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...., 22810, 22923 & 26928 of 2019 in Court. Copies of the same furnished to the counsel opposite. Same are taken on record. 4. Counsel for the petitioner contended that present case is squarely covered by a Division Bench Judgment of this Court in case of Gupta Smelters Pvt. Ltd. Vs. Union of India &Anr. CWP No.4137 of 2017 decided on 31.08.2018 (Annexure P-6). 5. Counsel for the respondents inte....

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....sel for the parties and scrutinized the record, we find that this Court in case of Gupta Smelters (Supra) after noticing all the arguments of Respondents and relying upon judgment of this Court in the case of GPI Textiles Ltd. Vs. Union of India CWP No.10530 of 2017 decided on 02.08.2018 has held that final assessment under Section 18 of Customs Act, 1962 cannot be made after the expiry of five ye....