Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2022 (4) TMI 1413

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing issuance of Detention Certificate for waiver of demurrage and container detention charges - HELD THAT:- The decision of this Court in the M/S. UNIK TRADERS VERSUS THE ADDITIONAL COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS, THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL, THE INTELLIGENCE OFFICER [ 2021 (12) TMI 198 - MADRAS HIGH COURT] has given a guideline as to what has to be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the petitioner. The petition is disposed off. - W.P(MD).No.8916 of 2022 - - - Dated:- 28-4-2022 - THE HONOURABLE MR.JUSTICE C.SARAVANAN For the Petitioner : Dr.Krishnakandh For the Respondent : Mr.R.Aravindhan Senior Standing Counsel ORDER The petitioner has filed this writ petition for a Mandamus to direct the respondents to permit the petitioner to re-export the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llowed to re-export the goods to cut their losses. The learned counsel for the petitioner has relied on the decision of this Court in W.P.No.24062 of 2021 (M/S.Unik Traders Vs. The Additional Commissioner of Customs, Chennai and another) dated 29.11.2021. 4. The learned counsel for the petitioner further submits that the said order has not been appealed so far and it appears that the decision t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... case (referred to supra) has given a guideline as to what has to be followed by the department under similar circumstances. Paragraph No.92 from the aforesaid order reads as under:- 92.The initial exercise regarding the determination of classification may be completed within 15 days from the date of hosting of this Order in the website. In case, the proper officer is of the primafacie view .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sidering the above, I am inclined to dispose of this writ petition in terms of paragraph No.92 of the aforesaid decision, which has been extracted above. Liberty is also given to the petitioner to participate in the proceedings that may be contemplated by the respondents. The respondents are directed to take action within a period of 30 days from the date of receipt of a copy of this order and com .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates