2024 (7) TMI 206

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>Customs<br>Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. J. Subash for Mr. A.K. Jayaraj For the Respondents : Mr. Rajendran Raghavan, Senior Standing Counsel ORDER An order in original dated 23.01.2024 is challenged in this writ petition. By such order, the declared description of goods as "unflavoured supari (betel nut product); APL supari (boiled betel n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Court in Andaman Timber Industries v. Commissioner of Central Excise, Kolkata - II, 2017 (50) STR 93 (SC) (Andaman Timber Industries), particularly paragraph 6 thereof. He also relies upon the judgment of the Division Bench of the Calcutta High Court in Commissioner of Customs, Central Excise & S.T., Siliguri v. Subodh Das, 2023 (385) E.L.T. 693 (Calcutta), particularly paragraph 9 thereof. He al....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ends on the facts and circumstances, it was concluded that all relevant documentary evidence such as copies of statements, mahazars, reports and RUDs had been provided to the petitioner. In fact, the order contains a categorical statement that all documentary evidence relied upon in the show cause notice had been provided to the petitioner. In these facts and circumstances, the conclusion of the a....