2017 (7) TMI 1405

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....VAGNANAM For the Petitioner : Mr. S. Murugappan For the Respondent : Mr. V. Sundareswaran, SPC COMMON ORDER Mr. V. Sundareswaran, learned Senior Panel Counsel accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The prayer sought for in all the three writ petitions is identical wherein the petitioners seek a direction to t....

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....cuments filed, the Bills of Entry were assessed by the officer concerned at Chennai Custsoms in conformity with the classification of goods under Chapter Heading CH 3920 6919 with 10% basic customs duty, 12% additional duty, 2% education cess, 1% secondary education cess and 4% special additional duty of customs. Subsequently, the petitioners came to know that the basic customs duty applicable for....

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....red for home consumption or deposited in a warehouse except on the basis of documentary evidence, which was in existence at the time the goods were cleared, deposited or exported, as the case may be. Thus, the only embargo is that a person seeking relief under Section 149 of the said Act cannot rely upon a documentary evidence, which came into existence after the goods were cleared, deposited or e....