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2011 (7) TMI 929

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..... y the Import Export Code holders and handed over to the racketeers and their agents - Held that: Court will not be justified in interfering with the matter exercising its extra ordinary power under Article 226 of the Constitution of India. On the other hand, what is required is that the adjudication under the Customs Act should be completed on an expeditious basis - In so far as Section 110A relie .....

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..... tems of such goods and therefore, at any rate rest of the items are liable to be released by the respondents. It is on this premise, the writ petition has been filed praying for a direction to the respondents to release the goods which are covered by Bill of Entry No.3302152 dated 25.04.2011. 2. Learned counsel for the petitioner relied on Section 110A of the Customs Act, 1962 and contende .....

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..... ents. It is also stated that in respect of many of the items imported in the name of the petitioner, goods have been misdeclared. On this basis, respondents are objecting to the prayer of the petitioner. 4. Along with the counter affidavit, respondents have also filed a copy of the statement of the petitioner recorded under Section 108 of the Customs Act, which shows that the petitioner has de .....

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..... ort of furniture from China for a importer from North Kerala whose details are not known to me. I have also made an import in my name for an importer from Chavakkad and the item is glassware. 5. Evidently therefore, the Department has a case that the petitioner has lent the import export code number to a third party for an assured sum of money to be paid to him. It is also the case of the resp .....

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..... he importers in appropriate cases. In the facts of this case, I am not persuaded to direct release of the goods on that basis also. Therefore, the writ petition is disposed of rejecting the prayer of the petitioner to direct release of the goods, but however it is directed that respondents shall complete their investigation and adjudication into the matter. This shall be done, with notice to t .....

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