9911796707
TMI Blog2019 (7) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... want Singh, J, (Oral). Petitioner-firm, situated in Ludhiana, is engaged in the business of import of yarn. During the period 2005 to 2007 it imported various types of yarn and blankets allegedly after following due procedure. The Directorate of Revenue Intelligence-respondent no.3 purportedly received intelligence that the petitioner firm was indulging in evasion of Custom Duty by mis-declaring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner company alleging evasion of customs duty of Rs. 246.35 lacs by mis-declaring the value and description of yarn as also by incompletely declaring the description of the yarn imported by petitioner from China and Singapore. Further in the said show cause notice (P-1) customs duty alongwith interest under Section 26 AB of the Customs Act, 1962 (hereinafter referred to as the Act) and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst said order, petitioner has already availed the remedy of appeal under the provisions of Customs Act in June 2019. Learned counsel for the petitioner does not dispute the fact that statutory appeal before CESTAT, Chandigarh already stands filed and therefore, two parallel proceedings cannot continue. In view of the above, present writ petition is disposed of by relegating the petitioners t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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