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TMI Blog2016 (10) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... be competent to deal with the matter, we find it rather unjustified that the preliminary issues were sought to be dealt with by the Assistant Commissioner at all. When we have enquired if any date has been fixed by the competent authority for further proceeding in the matter, learned counsel Mr. N. Mozika, after taking instructions, submits that no further date after 15-9-2016 has been fixed - this writ petition is disposed of at this stage itself with the observations foregoing and with directions that the petitioner shall appear before the concerned Additional Commissioner on 9-11-2016 - petition allowed by way of remand. - W.P. (C) No. 315 of 2016 - - - Dated:- 24-10-2016 - Dinesh Maheshwari, C.J. and Ved Prakash Vaish, J. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that being the position, the communication of the Assistant Commissioner cannot be said to be that of a considered decision as required by the order of this Court. 5. Per contra, it is sought to be contended by the learned counsel appearing for the respondents Mr. N. Mozika that in the hierarchy of authorities in the department, the Assistant Commissioner cannot be said to be incompetent to deal with the preliminary issues. 6. It appears that in this matter, after seizure of about 16 MT of dry betel nuts as back as on 14-7-2014, the petitioner approached this Court in WP (C) No. 329 of 2014, which was disposed of on 5-11-2015 with the following order :- 5-11-2015 Mr. V.K. Jindal, learned senior counsel assisted by Mr. S. De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Customs purportedly dealt with the issues sought to be raised by the petitioner but curiously enough, in the last, the learned Assistant Commissioner observed as under :- Further, the adjudication/speaking order as directed by the Hon ble Court will be issued by the competent authority in due course. 8. The aforesaid conclusion of the letter dated 10-5-2016, effectively nullifies the decision, if at all taken by the Assistant Commissioner. Moreover, when it had been an admitted position that the adjudication was to be carried out by some other authority who would be competent to deal with the matter, we find it rather unjustified that the preliminary issues were sought to be dealt with by the Assistant Commissioner at al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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