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2015 (4) TMI 954 - HC - CustomsSeizure of goods - promissory estoppel - the learned Single Judge dismissed the writ petition by observing that the respondent was entitled to verify the authenticity of the documents submitted by the appellant and on the basis of which the seizure / detention order was vacated; that thus the endeavour of the respondent to verify the documents provided by the appellant cannot be interdicted and rejecting the contention that the respondent is estopped from verifying the documents. Held that:- appellant instead of addressing the questions culled out by us in the aforesaid order again started arguing the plea of estoppel - The appellant cannot pick a line here and a line there, out of context and impute a motive, which a reading of the whole document does not disclose. A reading of the whole of the aforesaid notice dated 21st November, 2014 shows that the purport thereof is to seek information from the appellant qua the doubts entertained by the Customs Authorities and for eliciting the response, the doubts entertained have necessarily to be stated. - Though the senior counsel for the appellant at the beginning of the hearing had also handed over written submissions and insisted on reading the same but in view of having confined the appeal to the aforesaid contention only, need is not felt to refer thereto. We may also record that the counsel for the respondent in his counter affidavit supported by copies of the judgments handed over in the Court today has sought to address the issue highlighted by us in our order dated 2nd February, 2015 supra but again in view of the appeal having been confined as aforesaid, need is not felt to refer thereto also. - Decided against assessee.
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