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2018 (5) TMI 793 - HC - CustomsMisdeclaration of imported goods - goods which were fully fitted air-conditioner, but declared as part of air-conditioner - whether the decision of the sanctioning authority can be interfered by some external agency and owing to the pressure of the external agency, the sanction order without any new material could be issued? - Held that: - power of review is possible only when there is a provision explicitly under law. As far as the order according sanction is concerned, once it is rejected, it could not be reviewed without any fresh material. The sequence of communication which has been referred would clearly indicate that what was expressed by the Commissioner of Customs vide his letter dated 13.08.2013 is not an order but only an opinion. Nowhere it is stated that he had applied his mind and arrived at a conclusive decision for not according sanction or refusal to accord sanction. Whereas in the subsequent communication dated 30.08.2013, this Court could see that the competent authority has stated after applying his mind, consider that prima facie case has been made out against the petitioner to accord sanction to prosecute. This expression is conspicuously absent in the earlier communication dated 13.08.2013. This Court hold that on the factual matrix, there is no two sanction orders passed by the same authority, without any material. The earlier communication is only a letter of opinion seeking further course of action has been expressed. Whereas, the second communication is the order issued after complete exercise of application of mind. Therefore, this Court find no merits in the writ petition - petition dismissed - decided against petitioner.
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