TaxTMI 
TaxTMI 
2022 (6) TMI 324
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....OR THE RESPONDENT : SRI. AJOY P.B. SRI. MANU S., ASSITANT SOLICITOR GENERAL OF INDIA JUDGMENT Petitioner is challenging Ext.P7 order issued by the 2nd respondent directing destruction of consignment of goods imported by the petitioner. Petitioner also challenges Ext.P8 order issued by the 3rd respondent ordering confiscation, destruction and imposition of penalty. 2. The impugned orders a....
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.... counsel for the 3rd respondent, though sought time for filing a counter affidavit, pointed out that Ext.P8 order was issued based upon the submission of the petitioner himself, that he is ready to destroy the cargo and that there was no possibility of any reexport. 5. Considering the contentions raised by the petitioner as well as the learned counsel for the 3rd respondent, I am of the view th....
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....concerned, as rightly pointed out by Adv. Ajoy, the petitioner himself had submitted to the 3rd respondent to grant permission to destroy the cargo especially since there was no possibility of any re-export. After making such a concession before the statutory authority, petitioner cannot turn around and challenge the order issued on the basis of his own concessions. Petitioner is estopped from cha....