2012 (10) TMI 274 - HC - Customs

Writ of certiorari for quashing demand notice - Held that - As the petitioner has not approached the concerned authority by presenting a representation projecting the points as raised in the present petition, he is directed to do as advised. On moving such a representation to the concerned authority who will decide the same by passing a speaking order in accordance with law expeditiously.

Summary

The High Court of Punjab and Haryana in 2012 quashed a demand notice issued by the Assistant Commissioner of Customs, Amritsar. The petitioner did not file a representation before approaching the court. The court advised the petitioner to approach the concerned authority with a representation, which should be decided promptly. The petition was disposed of accordingly.