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2018 (9) TMI 1788 - DELHI HIGH COURTRequest for substitution - Import General Manifest (IGM) - unpaid seller - Revenue contended that the consigner/exporter was a non-existing firm - Held that:- This Court is of the opinion that since the consignee has refused to clear the goods and the present petitioner has approached the Customs Authorities for clearance of the goods, upon payment of applicable duty, the respondent, Customs Authorities should adjudicate upon the request as well as the duty liability, if any, in accordance with law - Since the bills relates to August, 2017, the concerned Adjudicating Authority shall decide the matter expeditiously preferably within six weeks - petition disposed off.
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