Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2007 (8) TMI 771

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... learned counsel accepts notice. Heard matter finally for disposal. 2. In this case, the relief claimed is for a direction in the nature of mandamus for release of goods covered under bill of entries pending clearance at Tughlakabad or in alternative to direct the respondent, namely, Customs Authorities to draw fresh samples of the product and send them for re-testing. 3. Learned counse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng out of the second testing of the deposited samples specially where the authorities, who forwarded the samples made request to do so. The Court further held that there is no statutory prohibition from carrying out such testing and that in such circumstances there is no justification in deducing that this is not permitted. However, he has relied upon the orders of the Division Bench in W.P. (C) N .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... case of Section 12 which enures in favour of the purchaser of the goods. In fact, it begins with the expression 'nothing contained in this Act shall be held to prevent'. Further, the power of this Court to direct second testing cannot also be doubted under Article 226. 7. In these circumstances, I am of the opinion that the petition is entitled to partly succeed. The respondents shall refer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates