9911796707
TMI Blog2022 (7) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... was sought to be rejected initially, since the affidavit has not been affirmed properly, purely by way of indulgence, the affidavit filed is considered. Page 107 is also missing. It is also notice that in page 109, it is stated solemnly affirmed on this 30 day of June 2022 whereas in the verification it is mentioned that solemnly affirmed on this 24 day of June 2022. Therefore, whoever is the person who has affirmed the affidavit has not even bothered to read the affidavit. This is not a trivial technicality. Such improper affirmations are seriously impeaching the integrity of the records and proceedings. It indicates how much seriousness an officer of the level of Commissioner of Customs pays attention to an affidavit they filed in a Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rting the goods, permitted labeling on the basis of the license that petitioner had to fulfill the conditions of BIS provisions. The Commissioner of Customs, (Appeal) has also directed Additional Commissioner of Customs, Nhava Sheva to permit the same. Therefore, in short instead of accepting redemption fine, for purpose of re-export, the Commissioner of Customs (Appeals) directed redemption fine to be accepted, permitted labeling to meet the BIS requirements and consume the imported goods within India. 4. Since 23.03.2022, petitioner has been addressing communication to respondents who conveniently sat over the communications and failed / neglected to comply with the directions given in the order in appeal. Petitioner therefore, approache ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commissioner of Customs pays attention to an affidavit they filed in a Court of law. Therefore, we direct the said D.S.Garbyal or whoever the person who has affirmed the said affidavit to present himself or herself before the Court Master tomorrow to re-affirm the affidavit. 6. For the first time, in the affidavit in reply it is mentioned that on 16.06.2022, respondent department has filed an appeal as well as stay application against the order of the Commissioner of Customs (Appeals). Ms. Lizum states that she has not been served a copy of this appeal or the stay application which we find rather strange because respondents had enough time to serve the appeal and stay application. 7. Be that as it may, since the appeal has been filed al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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