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2021 (1) TMI 628 - HC - Customs


Issues:
1. Petition for mandamus to grant copies of specific documents under Customs Act, 1962.
2. Petition seeking quashing of an order issued under Section 110A of the Customs Act, 1962.

Analysis:
1. The petitioner filed a writ petition requesting the court to issue a writ of mandamus or any other appropriate direction to the respondents to provide copies of various documents related to a customs matter. The documents requested included Panchnama, Seizure Memo, Importer's copy of Test Memo, Importer's sample of seized goods, Computation chart, and Test Reports for specific Bills of Entry. The petitioner disputed the correctness of the Test Report and sought access to the mentioned documents. The counsel for the petitioner expressed satisfaction with a direction for the respondents to supply the requested documents. On the other hand, the counsel for the respondents assured readiness to provide the documents as requested. Consequently, the court directed the petitioner to send an Authorized Representative to collect the documents from the concerned officer of the respondents, thereby addressing the petitioner's grievance regarding the document supply.

2. The second prayer in the petition sought a writ of certiorari or any suitable order to quash an order issued by respondent No. 2 under Section 110A of the Customs Act, 1962. However, the court noted that the notice was limited to the first prayer regarding document supply. The counsel for the petitioner acknowledged that the impugned order was appealable under the law, and the petitioner intended to file an appeal against it. Given this, the petitioner did not press for the second prayer. The court concluded that since the matter related to the appealable order was outside the scope of the current petition, there was no further adjudication required. Consequently, the court disposed of the petition along with any pending applications, effectively closing the case.

 

 

 

 

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