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TMI Blog2015 (8) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... s to proceed with said show cause notice and decide case on merit – Respondent contested averments that certificate which was received from Sri Lankan authorities pertains to some other party, respondent has also filed some more documents on basis of which it was claimed that matter to be given quietus – Thus, adjudicating authority to decide matter after hearing respondent – Matter remanded back for re-consideration – decided against revenue. - Civil Appeal No. 2505 of 2005 - - - Dated:- 7-5-2015 - A.K. Sikri and Rohinton Fali Nariman, JJ. Shri Yashank Adhyaru, Senior Advocate, P.K. Mullick, Ms. Rashmi Malhotra, Ms. Tanvi Kaushal and B. Krishna Prasad, Advocates, for the Appellant. Shri K.V. Vishwanathan, Senior Advocate, Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l counter affidavit in the High Court and in this additional affidavit they enclosed a communication from Sri Lankan authorities stating that the goods were originated from China. It was disputed by the respondent. 3. The High Court, after hearing the matter, disposed of the writ petition vide impugned judgment dated 2-3-2005 directing the appellants to release the goods on provisional basis on the condition that the respondent herein would deposit the amount of customs duty and would also furnish a bank guarantee of 20 per cent of the value of the goods in question and for the balance value of the goods, she would furnish a personal bond to the satisfaction of the concerned authority in the Customs Department. Operative portion of the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice, it would be appropriate for the customs authorities to proceed with the said show cause notice and decide the case on merit. We would like to point out here that the respondent herein had not only contested the averments made in the additional affidavit with a plea that the certificate which was received from the Sri Lankan authorities pertains to some other party, the respondent has also filed some more documents on the basis of which it is claimed that the matter has to be given a quietus. All such defences would be open to the respondent which the respondent can take in reply to the show cause notice including the plea of limitation as it is submitted that even as per those documents in the additional affidavit, the respondent c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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