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

2024 (2) TMI 382

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... similar to the Order dated 5th January 2024 be passed in respect of the goods which are the subject matter of Bill of Entry No. 8560406 within a period of two weeks from the date of intimation of this Order. This shall be without prejudice to the right of the Petitioner to challenge the said order being so passed by filing an Appeal and to raise all contentions in the Appeal as may be permitted in law. Petition disposed off. - G. S. KULKARNI FIRDOSH P. POONIWALLA, JJ. For the Petitioner : Mr. S. Jaikumar a/w Mr. Brijesh Pathak. For the Respondents : Mr. Jitendra B. Mishra a/w Mr. Saket R. Ketkar a/w Mr. Ashutosh Mishra ORAL JUDGMENT (PER FIRDOSH P. POONIWALLA, J.) 1. Rule. Rule made returnable forth .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tainers. Pursuant to the filing of the said Bill of Entry, the officers of Rummaging and Intelligence (R I) issued a letter to the Container Freight Station (Seabird CFS) directing them to hold the aforementioned Bill of Entry. The Petitioner was not furnished any reason for detaining the consignment. 6. Thereafter, the Petitioner was informed that the consignment covered by the said Bill of Entry was detained at the behest of the officers of the R I Division, Mumbai. It is the case of the Petitioner that the representative of the Petitioner visited the Officers of the R I Division, Mumbai and duly cooperated with the enquiry proceedings conducted by them. Pursuant to the conclusion of the enquiry, the officers of R I issued an e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... goods to other importers. 11. Since there was a delay in clearing the consignment, the Petitioner made a representation dated 21st December 2023, requesting the Respondents to finalize the assessment and allow clearance of the goods for home consumption. 12. It is the case of the Petitioner that his authorized representative appeared in the office of the Respondents and explained in detail about the goods being imported by the Petitioner and also about simultaneous clearance of consignments being allowed at the Nhava Sheva Port. It is also the case of the Petitioner that the Respondents were requested to finalise the assessment and / or release the consignment, as the failure to do so was causing grave prejudice to the Petitioner. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... goods which are subject matter of Bill of Entry No. 8560406 dated 31st October 2023, the Petitioner is willing to waive the show cause notice and is agreeable that an order similar to the Order dated 5th January 2024 be passed without prejudice to the Petitioner s right to challenge the said order by filing an Appeal, on all contentions. The Respondents would not have an objection if such request of the Petitioner is accepted. 16. We accept such request as made by the Petitioner. Accordingly, the following Orders are passed: a. The Petitioner waives issuance of a show cause notice in respect of the goods which are the subject matter of Bill of Entry No. 8560406 dated 31st October 2023. b. An order similar to the Order dated 5th Ja .....

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