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TMI Blog2016 (6) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... Investigating Agencies due to an unanimous letter received with regard to declaration of the goods. Thereafter, the SIIB Officers along with other Investigating Agencies Officers wanted to examine the goods and the container was opened and de-stuffed fully and examined more than twice by damaging all the cartons and found nothing more than what was declared by the petitioner with regard to quanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... swamy, J. For the Petitioner : Mr.K.Jayaraj For the Respondent : Mr.Mohana Murali ORDER The petitioner has filed the above writ petition to issue a Writ of Mandamus directing the respondents to release the goods viz. 594 Cartons of PVC Rice Light and 300 Cartons of Black Wire Rice Light imported vide Bill of Entry dated 17.02.2016, which was finally assessed by the Proper Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Investigating Agencies due to an unanimous letter received with regard to declaration of the goods. Thereafter, the SIIB Officers along with other Investigating Agencies Officers wanted to examine the goods and the container was opened and de-stuffed fully and examined more than twice by damaging all the cartons and found nothing more than what was declared by the petitioner with regard t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of 48L maximum number of serial lights are with 54 bulbs as against 48 declared and some of them are with 56 bulbs. However, the quantity was found to be 2,37,600 and 30,000 respectively as per the declaration in the Bill of Entry. 4. Learned counsel appearing for the petitioner submitted that in view of the counter filed by the respondents the good may be released to the petitioner. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,73,803/- forthwith. The learned counsel for the petitioner submitted that liberty may be given to the petitioner to challenge the levy of differential duty and also the release of the goods before the second respondent in accordance with law. In view of the submissions made by the learned counsel for the petitioner, I give liberty to the petitioner to challenge the differential duty levied by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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