9911796707
TMI Blog2024 (5) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent No. 3 for which Commissioner of Customs is not concerned and accordingly the petitioner is required to sort out such disputes with Respondent No. 3 in accordance with law. No interference is required to be made in this petition. The petition being devoid of merits is accordingly dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... , which this Hon'ble Court may deem fit and proper in the peculiar facts and circumstances of the present case, may also be issued." 2. Learned advocate Mr. Akhilesh K. Bhatt for the petitioner submitted that the petitioner imported the shipment of Soda Ash Dense (Grade-A) on 18.09.2023. On 19.09.2023 the petitioner received Cargo arrival notice through email from Respondent No. 3. On 26.09.2023, the Vessel arrived at port of discharge at Mundra Port which was informed by the Respondent No. 3 through email. The petitioner was asked to make payment of the requisite duty which the petitioner paid on 16.10.2023 as per revised invoice generated by Respondent No. 3. 3. It is the case of the petitioner that inspite of payment of requisite amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... categories of goods or on the basis of the modes of transport of goods, in order to,- (a) maintain transparency in the import and export documentation; or (b) expedite clearance or release of goods entered for import or export; or (c) reduce the transaction cost of clearance of importing or exporting goods; or (d) maintain balance between customs control and facilitation of legitimate trade.]" 7. The Regulations 11(2) of the Rules is also required to be considered which reads as under: "11. Suspension of operations or revocation of registration of an authorised carrier. (1) The jurisdictional Commissioner of Customs may revoke the registration of the authorised carrier, for failure to comply with any provisions of the regu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cost of clearance of importing or exporting goods ; or
(d) maintain balance between customs control and facilitation of legitimate trade.
9. None of the conditions prescribed in 143AA of the Act applies to the facts of the present case and, therefore, the Commissioner is not required to take any action under Rule 11(2) of the Rules as prayed by the petitioner. We are of the opinion that dispute is between the petitioner and the Respondent No. 3 for which Commissioner of Customs is not concerned and accordingly the petitioner is required to sort out such disputes with Respondent No. 3 in accordance with law. No interference is required to be made in this petition. The petition being devoid of merits is accordingly dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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