2022 (6) TMI 61

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mr Deepak Mahajan, Advs. Respondents Through: Mr Harpreet Singh, Sr. Standing Counsel with Ms Suhani Mathur, Adv. for revenue. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM No.23929/2022 1. Allowed, subject to just exceptions. W.P.(C) 7830/2022 2. We have heard the learned counsel for the parties for some time. 3. We may note that Mr Sushi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....djudication order has been passed. 4. Dr G.K. Sarkar, who appears on behalf of the petitioner, draws our attention to the communication dated 09.03.2022 titled "TO WHOMSOEVER IT MAY CONCERN". [See page 71 of the case file.] 4.1. Dr Sarkar emphasizes the fact that Rs.1.5 crores was deposited at the behest of the importer i.e., M/s Xion Foods, from whom the petitioner had purchased the subject....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ject imports. 6.1. Mr Chandra and Mr Singh, albeit on instructions, have clearly stated, as noted above, that qua the subject imports, no adjudication order has been passed. 6.2. Therefore, the only inference that we can draw is that the petitioner deposited the money at the behest of the importer M/s Xion Foods, to enable the release of the subject goods. 6.3. Thus, according to us, the ....