Home Case Index All Cases Customs Customs + HC Customs - 2018 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 136 - CALCUTTA HIGH COURTDirection issued by the Intelligence Officer, Directorate of Revenue Intelligence dated August 16, 2018 - non-application of mind - the petitioner seeks to import soyabean oil into the country. The customs authorities have issued a notice under Section 110 of the Act of 1962 which is impugned in the present writ petition. The petitioner is yet to apply under Section 110A of the Act of 1962. Held that:- In the event, the petitioner applies under Section 110A of the Act of 1962, the adjudicating authority is requested to hear and consider such application as expeditiously as possible. Needless to say, the adjudicating authority will afford a reasonable opportunity of hearing to the petitioner - It is expected that, the adjudicating authority completes the entire exercise within three weeks from the date of making of the application under Section 110 A of the Act of 1962.
|