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TMI Blog2020 (10) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... tted to the file of the first respondent. The first respondent will issue a fresh hearing notice to the petitioner. On the said date, the petitioner should place all the materials such as End Use certificates before the first respondent for his consideration. Petition allowed by way of remand. - W.P.(MD)No.9583 of 2020 and W.M.P.(MD)No.8639 of 2020 - - - Dated:- 17-9-2020 - HONOURABLE MR. JUSTICE G.R.SWAMINATHAN For Petitioner : Mr. A.K. Jeyaraj For Respondents : Mr. R. Aravindan O R D E R Heard the learned counsel appearing for the petitioner and the learned standing counsel appearing for the respondents. 2. The petitioner imported Wax Coated Waste Corrugated Paper Cuttings during the period from 14.12.2015 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.) - Union of India Vs. Zalcon Electronics. (b) 2017 (357) E.L.T. 104 (Mad.)-Deepak Kumar Vs. Principal Commissioner of Customs, Chennai. (c) 2015 (326) E.L.T.108 (Mad.)-D.V.R. Freight Forwarders Private Limited Vs. Commr. of Cus. (Imports), Chennai. 6. The respondents have further contended that the petitioner ought to have utilized the imported goods only for own use. Instead of doing so, what the petitioner did was to extract the wax from the corrugated waste paper in their own unit and sell the items after such extraction to M/s.Paper Packaging Private Limited, Shivamoga, Karnataka. 7. Though the contentions regarding non exhaustion of remedy is quite formidable, I am of the view that in the case on hand, the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n sold. 11. I consciously refrain from entering into the merits of the matter. Since I have found that the petitioner has now obtained End Use certificate from the jurisdictional authority, in the interest of justice, he deserves to be granted one more opportunity. In this view of the matter, the order impugned in this writ petition is quashed. The matter is remitted to the file of the first respondent. The first respondent will issue a fresh hearing notice to the petitioner. On the said date, the petitioner should place all the materials such as End Use certificates before the first respondent for his consideration. It is for the first respondent to pass orders afresh in accordance with law. The Writ Petition is allowed. No costs. Con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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