Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + HC Customs - 2018 (10) TMI HC This

  • Login
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2018 (10) TMI 1380 - HC - Customs


Issues:
1. Unconditional apology sought by the deponent for the language used in the affidavit.
2. Inability of the deponent to personally appear before the Hon'ble Court due to pregnancy.
3. Withdrawal of the earlier affidavit by the Deputy Commissioner, Customs.

Analysis:
1. The judgment revolves around the deponent seeking an unconditional apology for the language used in the affidavit filed earlier. The deponent acknowledges that the language used was not appropriate for the Hon'ble Court and expresses utmost respect towards the court. The deponent wishes to withdraw the affidavit and assures to be more careful in the future. The court, considering the circumstances, does not propose to take any further action at this stage.

2. Another significant issue in the judgment is the deponent's inability to personally appear before the Hon'ble Court due to being in her first trimester of pregnancy. The deponent, despite the earnest desire to be present, is advised against traveling in such a condition. The deponent requests the court to pardon her absence and dispense with her presence due to her medical condition. The court acknowledges the situation and allows the deponent to be excused from personal appearance.

3. Additionally, the judgment addresses the withdrawal of the earlier affidavit by the Deputy Commissioner, Customs. A communication dated 23.10.2018, addressed by the Deputy Commissioner, Customs, ICD Khodiyar, Ahmedabad, states the decision to withdraw the previous affidavit filed in the petition. The court orders the communication to be taken on record and grants the respective respondents the liberty to file an appropriate affidavit in reply.

Overall, the judgment deals with issues concerning the language used in the affidavit, the deponent's pregnancy-related inability to appear before the court, and the withdrawal of the earlier affidavit by the Deputy Commissioner, Customs. The court shows leniency considering the circumstances and allows for necessary actions to be taken by the concerned parties.

 

 

 

 

Quick Updates:Latest Updates