9911796707
TMI Blog2024 (6) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... ill of Entry is on record as also the E-way Bill. The E-way Bill indicates the name of the exporter. It is certainly arguable that the delivery challans are required to be sent directly by the principal to the job worker in cases wherein the goods moved directly to the job worker. When these facts and circumstances are considered cumulatively, this is an appropriate case to direct the 1st respondent to consider the petitioner's request for release of goods expeditiously subject to production of relevant delivery challans. The writ petition is disposed of by setting aside the order and directing the 1st respondent to reconsider the petitioner's request for release of goods. - HON'BLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY For Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Certificate and that such list includes the address of the Unit to which the goods were transported. By stating that the goods were transported with an E-way bill and that the E-way bill also specified the Karnataka Unit to which the goods were transported, learned counsel further submits that the impugned order was issued merely because the goods were not accompanied by a delivery challan. In this connection, learned counsel referred to the circular issued by the Central Board of Indirect Taxes and Customs ('CBIC' in short) on 26.03.2018. By referring to paragraph 8.4 thereof, he submits that delivery challans are required to be despatched directly by the principal to the job worker in cases wherein the goods are sent directly by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the goods were transported. The Bill of Entry is on record as also the E-way Bill. The E-way Bill indicates the name of the exporter. It also indicates the name of the importer and the shipping address in Karnataka. The petitioner has placed reliance on the clarification issued by the CBIC. It is certainly arguable that the delivery challans are required to be sent directly by the principal to the job worker in cases wherein the goods moved directly to the job worker. When these facts and circumstances are considered cumulatively, this is an appropriate case to direct the 1st respondent to consider the petitioner's request for release of goods expeditiously subject to production of relevant delivery challans. 7. For reasons set o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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