9911796707
TMI Blog2008 (7) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case, hereby directs the respondents to furnish 2B certificate, which was sent earlier as admitted in paragraph 5 of the counter affidavit, within a period of two weeks from the date of receipt of a copy of this order, on furnishing such a certificate, the petitioner is directed to comply with Section 90(2) of the Finance Act. The writ Petitions are disposed of accordingly. - 10519-10521 of 1999 - - - Dated:- 29-7-2008 - K. Chandru, J. [Order]. - The prayer in the Writ Petitions is for a direction to the second respondent to issue Form 2B in respect of the Declarations filed by the petitioner against the Demand Notice No. S. Misc. 715/94 ACC. S.30/512/96, S.23/648/93 ACC. dated 22-10-1996; Notice No. S.23/123 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 17103 of 1996 to set aside the demand notice dated 21-12-1995. 5. The first respondent, in the meanwhile, issued another notice under Section 28(1) of the Customs Act demanding duty of Rs. 24,36,655/- in respect of the four items imported by them. The petitioner once again filed another Writ Petition being W.P. No. 15373 of 1996, restraining the respondent from making any assessment or demand of recovery of customs duty. 6. The exemption requirement was pending consideration by the DGHS, and the matter was getting delayed. The petitioner however received a letter dated 10-6-1988 from the Deputy Director of Health Services, rejecting his application for the customs duty exemption. This once again constrained the petitioner to file an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was the stand of the petitioner that after filing the declaration, they did not receive any demand for payment of duty from the designated authority and therefore they were awaiting for a communication in this regard, when they did not receive the certificate from the designated authority as on 31-3-1999, they approached the authorities to find out the fate on their declarations. But to their shock, they found that the declaration has been accepted by the authorities and the Certificate in Form 2-B was also sent to them. 12. But the contention raised by the petitioner was that the said certificate, though admittedly, was sent by Registered Post with acknowledgement due, they have not received the same. Therefore, they have filed the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also the ACGSC for the respondents 1 and 2, the respondents 1 and 2 have filed only the obverse side of the wrapper of the Registered letter under reference. Postmen usually write the remarks for non-delivery only on the reverse side of the Postal article. Both the obverse and reverse side of the Registered letter was called for from the first and second respondents on 20-9-2006 but so far nothing was received. In the absence of reverse side of postal article and the relevant records of the Post office, the third respondent could not say when the article was received for delivery, whether it was sent through postman for delivery, whether notice was served to the addressee, whether second attempt was made to deliver the article, how many ..... X X X X Extracts X X X X X X X X Extracts X X X X
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