2024 (9) TMI 1431

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....itioner (by Sri. Pradyumna Hejib, Advocate) For the RESPONDENTS (by Sri. Akash B. Shetty, Advocate) ORAL ORDER In this writ petition, the petitioner seeks the following reliefs: "(a) Issue a writ in the nature of mandamus or any other writ quashing impugned order bearing order-in-appeal No. 32/2023 (DIN 2023 0372 MR000000E4F3) dated 09.03.2023 (Annexure-A) passed and issued by th....

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....ne the Deputy Director, Southern Region, Chennai, on the basis of whose Certificate, the second respondent had issued a show cause notice to the petitioner. In the said letter, the petitioner also requested for copies of all shipping bills with examination report as the same are vital and crucial for effective defence as well as for information about the action being initiated against CHA/M/s. Ven....

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....he present petition. 5. In support of the submission, petitioner has placed reliance on various documents including the order in appeal passed in Appeal filed by M/s. Shyam Trading Company, Bangalore, which was also in relation to identical goods as supplied by the petitioner, in order to contend that the said order was passed by the appellate authority in favour of the exporter. 6. A perusa....

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....r, without expressing any opinion on the merits/de-merits of the rival contentions of the parties, I deem it just and appropriate to set aside the impugned order dated 09.03.2023, passed by the appellate authority. 8. Though the petitioner has not assailed the order in Original dated 29.11.2021 passed by the second respondent, in the light of the finding recorded during the course of this order....