2016 (12) TMI 1105

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..... of Mr.G.Derriksom, learned counsel for the petitioner and Mr.V.Sundareswaran, learned Senior Panel Counsel for the respondents. 2. The petitioner is before this Court for the second time seeking for the release of the goods covered under the Bill of Entry No.5569500 dated 09.06.2016  Axe Oil  5 different container (bottle) 3ml, 5ml, 10ml, 28ml and 56 ml imported from Singapore. The matt .....

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..... ooperating in the adjudication. However, there is a counter allegation made against the Department saying that in spite of the petitioner appearing before the authorities concerned, the matter is being unreasonably delayed.  Considering the prayer sought for, there will be a direction to the respondents to take into consideration the petitioner's Bill of Entry No.5569500 dated 09.06.2016, .....

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..... appear before the respondents, within a period of one week from the date of receipt of a copy of this order." 3. In terms of the above direction, the Department was required to verify as to whether the Maximum Retail Price (MRP) or the Retail Selling Price (RSP) is to be declared in all the containers of the product imported by the petitioner or it is restricted to containers containing larger q .....

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..... arantee is to secure the entire goods or it is applicable to containers of 28ml and over and above 28ml is not clear. 5. The learned Standing Counsel for the revenue would submit that the conditions imposed is to cover larger quantities and he sought time to file a detailed counter affidavit in this regard. Counter Affidavit cannot improve upon the impugned order or add reasons or substitute reas .....

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..... cuted and Bank guarantee is furnished. It is made clear that this Court has not gone into the merits of the classification of the goods imported and it is well open to the department to take appropriate action in this regard while adjudication proceedings are on. 7. This Writ Petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed.
Case laws, .....

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