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 - 2021 (7) TMI HC This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2021 (7) TMI 820 - HC - Customs


Issues:
1. Representation made to Commissioner of Customs remaining undecided.
2. Request for direction to decide the representation within a time-frame.

Analysis:
Issue 1: The petitioner's representation made to the Commissioner of Customs on a specific date remained undecided despite being received by the respondent's office. The petitioner's advocate did not press for the petition at the moment but requested a direction for the respondent to decide on the representation within a specified time frame. The Sr. Standing Counsel for the respondents had no objection to this request.

Issue 2: The Court, without delving into the merits of the case, directed the respondent to decide on the petitioner's representation promptly, preferably within four weeks from the date of the order. The Court clarified that it had not assessed the case's merits and stated that the petitioner could file a fresh petition if the decision went against them. The petition was dismissed, subject to the direction given for deciding the representation.

This judgment primarily focused on the unresolved representation made by the petitioner to the Commissioner of Customs. The Court's directive aimed to ensure a timely decision on the representation without delving into the case's substantive aspects. The dismissal of the petition was contingent upon the respondent's compliance with the Court's direction to resolve the representation promptly.

 

 

 

 

Quick Updates:Latest Updates