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TMI Blog2018 (1) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... issions - appeal allowed by way of remand. - SPECIAL CIVIL APPLICATION NO. 14717 of 2017 - - - Dated:- 16-1-2018 - MR. AKIL KURESHI AND MR. A. Y. KOGJE, JJ. For The Petitioner : Amal Paresh Dave, Advocate And Mr Paritosh M Dave With Mr Paresh M Dave, Advocate For The Respondent : Mr Devang Vyas, Advocate And Mr Sudhir M Mehta, Advocate ORAL JUDGMENT ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioners have challenged an order in original dated 25.04.2017. The case of the petitioners is that there was serious breach of natural justice in conducting the proceedings due to which the petitioners should not be relegated to the appeal route. In particular, the petitioners point out that in the previous roun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mination Register, What is observed is that, the impugned order ignored and do not make any appreciation in respect of RBI General Repatriation Form (GR Form) and Part F of the Advance License. The documents i.e. Government Resolution Form which after export submitted to the Customs Department and thereafter lying with the RBI would appears to be vital documents to bring home charges against the exporters/or to absolve them. These documents have to be brought on record and a finding is to be arrived at after hearing the submissions of exporters. The case law cited in respect of them by the exporters shall be considered by the adjudicator as to their applicability and implication. Upon remand, the Commissioner of Customs (Kandla) ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Under the circumstances, the respondents shall file additional affidavit stating whether such documents are still available with DRI Mumbai or any other authority of Union of India. Our query is not whether the Customs department is in possession of such documents or not, our query is whether Union of India possess such documents which shall be so stated in such affidavit. SO to 16.1.2018. 3. In response to such order, respondent no.3 Deputy Commissioner of Customs, Kandla has filed an affidavit dated 12.01.2018. Relevant portion of which reads as under: It is submitted that RBI GR Form is not available with the department or DRI Mumbai. It is further submitted that the other documents i.e. Part F of the Advance Licenses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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