2011 (2) TMI 1377

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Heard learned advocates for the parties for final disposal of the petition. 2. Brief facts are as follows:- The petitioners-assessees were ordered to pay customs duty and other related charges to the tune of ₹ 1,75,00,000/- by the competent officer in his order in original. In appeal such liability was reduced to some extent. However, pe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... raised. The Tribunal, however, did not consider the same on the premise that no documents in support of such plea have been produced. Counsel drew our attention to the application for modification and accompanying documents which include besides others, the audit, balance-sheet and other financial statements of the petitioners. On the basis of such documents, learned counsel, however, submitted t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the subsequent application for modification, on which the petitioner has opposed the impugned order, certain documents were on record which can be referred to. 6. Looking to the duty liability assessed by the authorities below, considering the observations made by the Tribunal in the impugned order, with respect to the portion of liability being hotly disputed and also looking to the statement .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X