2015 (8) TMI 1552

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....ed:- 24-8-2015<br>W.P.No.4207 of 2015 and M.P.No.1 of 2015 - -<br>Customs<br>THE HONOURABLE MR. JUSTICE R. MAHADEVAN &nbsp;For the Petitioner : Mr.Vijaya Narayanan, Senior Counsel for Mr.Satish Parasaran For the Respondent : Mr.A.P.Srinivas for R1 Mr.Velayutham Pichaiya &nbsp; ORDER The petitioner is a private limited company and it is engaged in the business of refilling and selling of refr....

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.... immediately on account of intervening holidays. In the meantime, on 27.01.2015, the officials of the Directorate of Revenue Intelligence raided the factory and house premises of the petitioner and seized certain books of accounts and also seized the consignment and took away samples of gas from the consignments. Then only, the petitioner came to know that the refrigerants so consigned by the supp....

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....per import on 30.01.2015 invoking Section 124 of the Customs Act, 1962. The petitioner company approached the authority concerned repeatedly opting to pay penalty for the purpose of release of goods with an undertaking to participate in the adjudication proceedings. Both the prayers were never met by the authorities and the matter is kept pending without passing any order. 5. The learned senior p....