9911796707
TMI Blog2023 (4) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... at the goods of the subject consignment are Eucalyptus Oil as per law and as a consequence, the seizure memo will not survive. Writ petition stands disposed of. - WRIT PETITION NO. 2769 OF 2023 - - - Dated:- 13-4-2023 - NITIN JAMDAR AND ABHAY AHUJA, JJ. For the Petitioner : Mr. Prakash Shah with Mr. Jas Sanghavi i/b. PDS Legal For the Respondents : Ms. Ruju R. Thakkar with Ms. Pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , subordinates, servants and agents to forthwith (i) return the Bonds and the Bank Guarantees furnished by the Petitioner for provisional release of the goods covered by impugned seizure memos duly discharged and cancelled (ii) issue Detention and Demurrage Waiver Certificates for Bill of Entry Nos. 2370292 dated 15.01.2021, 2679315 dated 08.02.2021 and 2834006 dated 19.02.2021, covering the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner based on the premise that what was imported by the Petitioner was Eucalyptol and not Eucalyptus Oil which led to this petition. The Petitioner in this petition has referred to earlier orders passed by this Court in respect of earlier consignments. The learned counsel for the Respondents pointed out that sample drawn from the seized consignment was sent for testing to Geo Chem Labor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The learned counsel for the Petitioner points out that duty payable on Eucalyptus Oil is much higher than the Eucalyptol and in that event the Revenue is not at all prejudiced. 6. Be that as it may, since the reports of the laboratory received by the Respondents themselves indicate that it is Eucalyptus Oil, we direct the Respondents to take necessary action on the basis that the goods of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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