9911796707
TMI Blog2022 (1) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... ary to Section 110(5) of the Customs Act, 1962 inserted with effect from 01.10.2019 or not - HELD THAT:- Though the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the first and second respondents appeared equally meritorious, it is noticed that the petitioner s representation dated 22.10.2021 and the legal notice dated 20.12.2021 has not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the petitioner and the learned Senior Standing Counsel for the first and second respondents, this Writ Petition is disposed at the time of admission considering the fact that the petitioner's representation dated 22.10.2021 followed by a legal notice dated 20.12.2021 was not answered by the first respondent herein. 3. It is the specific case of the petitioner that the respondents h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court and therefore it cannot be said that the issue has attained finality and therefore the respondents are proper officers for the purpose of investigating and passing appropriate orders under the provisions of the Customs Act, 1962. 6. By way of rejoinder, learned counsel for the petitioner would however submits that for exercising power under Section 110(5) of the Customs Act, an orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentation dated 22.10.2021 and legal notice dated 20.12.2021 of the petitioner within a period of fifteen days from the date of receipt of a copy of this order. 10. Liberty is given to the petitioner to make additional submissions/representations before the first respondent, if any. 11. This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
