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

2018 (10) TMI 572

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e seems to be some merit in the argument that it was compelled to import the goods at ICD Dadri on account of CONCOR’s decision (for which some kind of generic approval appeared to be forthcoming from the Assistant Drug Controller), nevertheless, it cannot claim ignorance of Rules 43A/113 which continue as it were unamended. The decision of the Customs Authorities with respect to the lawfulness .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Dalal and Mr. Abhishek Ghai, Advocates for Customs/R-3 O R D E R 1. Notice. Mr. Kirtiman Singh, CGSC accepts notice on behalf of respondent nos.1 and 4. Mr.Sanjeev Narula, Advocate for the respondent no.3 accepts notice. Learned counsel states that no counter affidavit is necessary. With the consent of the counsel, petition was heard. 2. Petitioner s grievance is with respect to an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... upon a communication issued by the Container Corporation of India (CONCOR) dated 16.5.2017 that it would henceforth not book the containers carrying hazardous cargo at ICD Tughlakabad. The importers were advised to land the goods at ICD Dadri. 3. It is contended that the order in original is per se excessive because the petitioner was compelled on account of CONCOR s notice. Learned senior coun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... position could not have been disturbed by the mere issuance of a NOC or even CONCOR s decision to direct importers of a particular class of goods to land their goods in one of its inland container ports. Apparently, the petitioner had in the past been resorting to imports at ICD Tughlakabad from where its goods were cleared. Although, there seems to be some merit in the argument that it was compe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... so penalty to the tune of 100% value is hereby set aside. 4. The petitioner is at liberty to move the concerned Commissioner of Customs, Noida for appropriate orders to redeem the goods for the purposes of re-export. The Commissioner shall exercise his discretion and shall pass an order after duly considering the writ petitioner s position and impose and indicate reasonable redemption fine and .....

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