TaxTMI 
TaxTMI 
2008 (12) TMI 853
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.... - HC<br>Dated:- 4-12-2008<br>W. P. (C) Nos. 24765, 24779 & 25947 of 2008 - -<br>Customs<br>-<br>The Honourable Mr. Justice V. Giri For the Petitioners : Adv. Sri. George Poonthottam. For the Respondents : Sri. P. Parameswaran Nair, Asst. Solicitor, Sri. George Thomas Mevada, Advocate Commissioner, Sri. Tojan J. Vathikulam, Sc, C.B. Excise. JUDGMENT Petitioner in W.P (C) No. 24765 of 2008 and ....
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....s approached this court in W.P.(C) Nos. 24765 and 24779 of 2008, which were disposed of under Ext.P5 judgment directing release of the goods on bank guarantee for differential value, as may be assessed, by the 3rd respondent. This was not done and according to the petitioners, the 2nd respondent, with a view to refrain from complying with the directions contained in Ext. P5, issued Exts. P6 and P6....
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....ct of one portion of the consignment. 6. Having heard Mr .George Poonthottam, learned counsel appearing for petitioners and Mr. Tojan J. Vathikulam, learned counsel appearing for respondents, I am of the view that it would be appropriate that the adjudication proceedings stated to have been undertaken by the 2nd respondent, Commissioner of Customs, be completed at the earliest. 7. In the result,....
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....nal appearance of the importer for the purpose of adjudication. But if there is any difficulty on the part of the importer in doing so, then he is entitled to seek exemption from personal appearance or seek permission to appear through a counsel or through an authorised representative. Such appearance through an authorised representative or a counsel can be treated by the adjudicating authority as....