9911796707
TMI Blog2014 (1) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... herein at an earliest point of time - respondent is directed to initiate and conclude the adjudication within an expeditious period of time which means that the issue of notice to the petitioner shall be by 15.11.2013 and the adjudication on the various aspects stated in the impugned order or any other aspect which would arise shall be concluded by 27.12.2013. It is needless to observe that having regard to the aforesaid time frame, the petitioner would co-operate in the proceedings and shall not take time unnecessarily and prolong the proceedings. At the same time, having regard to the fact that the goods have been detained since December 2012, if the Department is convinced of the fact that if there is indeed no irregularity in the impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IIB) on information that the goods were misclassified and under valued. The goods were examined on 27.12.2012 at the warehouse, Customs Freight Station. It was found that the goods were Glass Pendant and not artificial jewellery as stated in the Bill of Entry. It was also stated that they were Made in Germany and its country of origin was not Malaysia as stated by the petitioner. The respondent-Department found that the classification was improperly made by the petitioner and that a higher rate of customs duty was applicable to the goods. On further investigation, the Department found that price of the goods were under valued by the importer and that there were several other deficiencies in the import. 4. The second respondent prima f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion has been made till 10.01.2014, having regard to the fact that there can be no further extension after the said date and keeping in mind that matter requires adjudication on various aspects which have been stated in the order in original dated 09.07.2013, it would be in the interest of both the parties that the adjudication on these aspects shall be concluded at the earliest point of time, so that if really there is no irregularity in the import, the goods could be released to the petitioner herein at an earliest point of time. In that view of the matter, without going into the merits of the impugned order in these writ petitions, the second respondent is directed to initiate and conclude the adjudication within an expeditious period o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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