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2020 (1) TMI 210

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..... ter port of Kolkata due to bad weather and insufficient draft condition, the vessel was redirected to Visakhapatnam and thereafter to Kakinada for discharge instead of Kolkata port - HELD THAT:- As all the documents required for investigation are annexed in this writ petition, let the respondent no. 1 being the Superintendent of Customs (Preventive), SIB (Port), Customs House, Kolkata peruse the w .....

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..... 019 - - - Dated:- 12-9-2019 - RAJARSHI BHARADWAJ J. Appearance: Mr. Pranab Kumar Dutta, Sr. Adv. Mr. Indranil Banerjee, Adv. Mr. Tanay Agarwal, Adv. Mr. Sandip Agarwal, Adv. for the petitioner. Mr. K.K. Maiti, Adv. for the Custom Authority. Mr. Tapan Bhanja, Adv. for the Union of India. The Court : Learned senior Counsel appearing for .....

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..... e vessel was redirected to Visakhapatnam and thereafter to Kakinada for discharge instead of Kolkata port. The master of the vessel issued a certificate to this effect on 7th April, 2019. The advance Bills of Entry filed at Kolkata were cancelled as cargo could not reach the Port of Kolkata within the stipulated period of 30 days. The petitioner company filed fresh Bills of Entry at the C .....

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..... he Superintendent of Customs (Preventive), SIB (Port), Customs House, Kolkata. The learned Counsel appearing for the respondent Authorities submits that the Superintendent of Customs (Preventive), SIB (Port), Customs House, Kolkata acted within his jurisdiction to initiate proceedings and issuing summons to the petitioners. Heard both the parties. The petitioner had file .....

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..... nt authorities including the jurisdiction of the respondent authorities in issuing the summons dated 9th July, 2019 and 5th August, 2019 within ten days from the date of communication of this order by the petitioner to the Superintendent of Customs (Preventive), SIB (Port). I have not gone into the merits of the case and all points are left open for the Superintendent to be considered in his order .....

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