TMI Blog2017 (8) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... iding compliance of the order of this Tribunal dated 12-7-2016 and not releasing the goods in question. In that circumstance, Assistant Commissioner, Shri Gurmail Singh is issued a show cause notice to file reply as to why the contempt of court proceedings should not be initiated against him before the Hon’ble Punjab and Haryana High Court and according for taking proper action against him. The no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28 lakh to ₹ 2.11 crores on the basis of contemporaneous import price of based oil. Consequently differential duty demanded and penalty was also imposed on appellant and on other persons involved in the import. 2. The said order was challenged before this Tribunal and this Tribunal after examining the issue held that misdeclaration of the goods has not been established, therefore, there i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documentation which was done by the appellant. Finally the matter was fixed for today to find out the status of the case. 3. Today when the matter was called, the appellant filed an affidavit that on 31-1-2016 at about 1.00 pm, Shri Manoj Kumar Arora, G card holder of M/s. Multi Wings Clearing Forwarding Pvt. Ltd. (Export broker) appeared before the Assistant Commissioner of Customs (Shed), L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. As per the contents of the affidavit placed before us, we find that the Assistant Commissioner, Shri Gurmail Singh is deliberately avoiding compliance of the order of this Tribunal dated 12-7-2016 and not releasing the goods in question. In that circumstance, Assistant Commissioner, Shri Gurmail Singh is issued a show cause notice to file reply as to why the contempt of court proceedings shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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