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TMI Blog2020 (2) TMI 1265X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and circumstances of the instant case. The writ petition is disposed off with a direction upon the concerned respondent authorities to complete the investigation at an early date and ensure that the adjudicatory process is completed within a reasonable period of time, preferably within a period of six months from the date of communication of a photostat certified copy of this order. - Writ Tax No. 974 of 2019 - - - Dated:- 20-2-2020 - Biswanath Somadder And Dr. Yogendra Kumar Srivastava JJ. For the Petitioner : Kshitij Shailendra For the Respondent : B.K.Singh Raghuvanshi ORDER Having heard the learned advocates for the parties and upon perusing the instant writ petition, it appears that the subject matter of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bond for a value of ₹ 1,22,590.80/2 at the time of provisional release of goods. The same were accepted by AC/DC (X) and the goods were released provisionally on 22.05.2019. 17. That in reply of the contents of para 15 of the writ petition it is submitted that the exported goods have been misclassified under CTH 702000090 instead of the proper CTH 70139900. The items declared in both the shipping bills are of items of glass water glass under CTH 70139900. However, the exported misclassified the the same under CTH 702000090. The goods have also been overvalued to inflate the refund amount of IGST and hence, the claim an amount of IGST that is not proportionate to the proper value of the goods. 18. That in reply of the contents o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s Super Traxim on 02.05.2019. From Market Survey the goods were found grossly overvalued. The Director, in his statement, agreed with the report of the market survey. x x x x x 23. That in reply of the contents of para 21 of the writ petition it is submitted that a summons was issued the director of the exporter, M/s Super Traxim on 03.07.2019 and his statement was recorded on 18.07.2019. From his statement, it came to know that The said Exporter procured the subject consignment from M/s D G International, a Delhi based firm. After that a summons was issued to The Director, M/s D G International on 26.09.2019. No one appeared from their side before department. 24. That in reply of the contents of para 22 of the writ petition it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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