2020 (1) TMI 210

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ti, Adv. ...for the Custom Authority. Mr. Tapan Bhanja, Adv. ...for the Union of India. The Court : Learned senior Counsel appearing for the petitioners challenges the legality and validity of the summons dated 9th July, 2019 and 5th August, 2019 issued by the Superintendent of Customs (Preventive), SIB (Port), Customs House, Kolkata, issued under Section 108 of the Customs Act, 1962 in respect ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch the Port of Kolkata within the stipulated period of 30 days. The petitioner company filed fresh Bills of Entry at the Customs House at Kakinada and imported yellow peas were discharged from the vessel M.V Great Link under Bills of Lading No. 9 to 22 dated 31st December, 2018 through the Kakinada Port and cleared from the Kakinada Port during the period May to July 2019. The learned senior Coun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and issuing summons to the petitioners. Heard both the parties. The petitioner had filed advance Bills of Entry at Kolkata Port, before the ship being vessel no. M.V. Great Link (V-026) was diverted to Kakinada Port. The rotation no. 2220178/19 dated 22nd March, 2019 had already been acknowledged to the petitioner and the above facts were explained to the investigating authority in details by w....