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TMI Blog2012 (2) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 - MR.JUSTICE M.JAICHANDREN, J. For Petitioner : Mr.R.Yashod Vardhan Senior Advocate for Mr.B.Satish Sundar For Respondents : Mr.K.Ravi Anandha Padmanabhan O R D E R Heard the learned Senior Counsel appearing on behalf of the petitioner and the learned counsel appearing on behalf of the respondents. 2. At this stage of the hearing of the writ petition, the learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been challenged by the petitioner, in W.A.No.599 of 2011. However, by an order, dated 29.6.2011, the First Bench of this Court had confirmed the said order, directing the assessing authority to proceed with the assessment and to conclude the same, as expeditiously as possible, within a period of four weeks from the date of receipt of the said order. 4. In reply, the learned counsel appeari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), which reads as follows: "Also following the ratio-decidendi of the Apex Court judgment in the case of Pushpanjali silks wherein it was held that when no case has been made that any amount is paid over and above the contracted price, nor relationship established, nor is it that the price paid has influenced by any extra commercial considerations, the transaction value cannot be reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts shall release the goods in question, forthwith. The petitioner shall co-operate, fully, in the proceedings that may be initiated by the respondents, for the assessment of customs duty. 7. Further, the third respondent, the assessing authority is directed to consider the claims made by the petitioner and to proceed with the assessment and pass an appropriate order, as expeditiously as possi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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