9911796707
TMI Blog2016 (4) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... er is directed to submit a representation for furnishing a copy of the compounding notice to the second respondent. On filing of such representation, the second respondent shall furnish a copy of the compounding notice as well as the letter submitted by the petitioner immediately. On receipt of the same, the petitioner is permitted to file revision before the authority concerned. On filing of such revision, the authority concerned shall entertain the same without raising any issue relating to limitation and thereafter consider and pass appropriate orders on merits and in accordance with law, after affording due opportunity of personal hearing to the petitioner. Since the place of business of the petitioner is at Gujarat, representation shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fee of ₹ 3,05,802/- and released the detained goods by order dated 01.10.2014. Aggrieved against the same, the petitioner is before this Court. 3. Learned counsel for the petitioner submitted that the goods in question were transported accompanying the valid documents, which clearly show that the same were sent for approval and on final selection of the same, sale bill would be raised. However, without properly verifying the same and without any authority, the second respondent detained the same and issued the goods detention notice dated 30.09.2014. Further, learned counsel for the petitioner submitted that the second respondent neither issued any notice nor passed any compounding order before collecting the compounding fee of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh a copy of the compounding notice as well as the letter submitted by the petitioner on 01.10.2014 immediately. On receipt of the same, the petitioner is permitted to file revision before the authority concerned within a period of two weeks thereafter. On filing of such revision, the authority concerned shall entertain the same without raising any issue relating to limitation and thereafter consider and pass appropriate orders on merits and in accordance with law, after affording due opportunity of personal hearing to the petitioner. Since the place of business of the petitioner is at Gujarat, representation shall be made by the counsel on record for the petitioner, on which basis, the copy of the compounding notice shall be furnished to h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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