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TMI Blog2018 (5) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... t as to whether the plea raised by the petitioner that there was calculation error is correct or not. In fact, sub-section (5) of Section 127 of the Act, empowers the Commission to do so. The Commission did not do such exercise, nor it called for any report from the jurisdictional Commissionerate. If the Commission was of the opinion that for some reason the application cannot be entertained o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mport Export Code during the year 2006. The petitioner had been importing glassware from Singapore and Indonesia to various other countries. The intelligence report obtained by the DRI alleged that the petitioner has been undervaluing their imported goods. Consequent upon which, a search was conducted in the place of business of the petitioner as well as the residential place of the proprietor. Ul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d amount, which was remitted by the petitioner viz., ₹ 79,76,642/-, the petitioner was granted fifteen days time to pay the remaining amount of ₹ 9,69,209/-. The correctness of the order is tested in this writ petition. 3. On perusal of the impugned order, I find that there was a fax message received by the Additional Director General of DRI, Chennai, dated 7-1-2008, mentioning that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section (5) of Section 127 of the Act, empowers the Commission to do so. The Commission did not do such exercise, nor it called for any report from the jurisdictional Commissionerate. The second reason is that if the Commission was of the opinion that for some reason the application cannot be entertained on account of non-cooperation by the assessee, etc., the case should have been sent back to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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