9911796707
TMI Blog2024 (4) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned counsel for the petitioners, on the basis of orders placed on record, appear to be of considerable merit. Considering the facts and circumstances of the case, it shall be appropriate that the aforesaid factual position is brought to the notice of the learned ACMM by the petitioners for consideration as the summons could not have been issued without any specific orders/directions for summoning the petitioners. However, in case the learned ACMM is of the opinion that the summons have been issued in accordance with law, petitioners shall be at liberty to file the proceedings afresh, challenging the summoning order in view of order dated 15.09.2023 passed by Principal Commissioner of Customs (Import), ICD. Learned ACMM shall als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnizance on the complaint. It is also pointed out that on 08.07.2023, when the matter was initially taken up, the respondents/department sought time to file original documents and the matter was listed for 04.12.2023. However, thereafter, the matter was again taken up at 12.35 pm, whereby the documents filed on behalf of the department/respondents were taken on record and the matter was directed to be taken up on date already fixed i.e., 04.12.2023. 4. It is pointed out by learned counsel for the petitioners that the cognizance has not been taken on record nor the summons were directed to be issued against the petitioners/accused and on 04.12.2023, since there was no time left, the matter was put up for purpose already fixed for 08.04.2024. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners, on the basis of orders placed on record, appear to be of considerable merit. Considering the facts and circumstances of the case, it shall be appropriate that the aforesaid factual position is brought to the notice of the learned ACMM by the petitioners for consideration as the summons could not have been issued without any specific orders/directions for summoning the petitioners. However, in case the learned ACMM is of the opinion that the summons have been issued in accordance with law, petitioners shall be at liberty to file the proceedings afresh, challenging the summoning order in view of order dated 15.09.2023 passed by Principal Commissioner of Customs (Import), ICD. Learned ACMM shall also be at liberty to consider the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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