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2017 (11) TMI 103 - HC - CustomsPrayer for consideration of interim reply - authenticity of certificates of origin - The allegation is that the certificate has been obtained by mis-representation of facts - Held that: - This issue will be adjudicated by the authority viz., the respondent, after completion of the cross examination of the persons from whom the department has recorded statements under Section 108 of the Customs Act. Hence, for such purpose, the direction as sought by the petitioner cannot be granted and it is directed that the respondent shall adjudicate the cases based on the oral and documentary evidences that may be placed before it - respondent shall have to take note of the Customs Tariff Rules, 1995 and examine whether it is applicable to the facts and circumstances of the case - petition dismissed - matter on remand.
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