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2022 (7) TMI 249 - HC - CustomsAffidavit was filed without disclosing the name of the officer who has filed the affidavit - Confiscation - redemption fine - penalty - Commissioner of Customs (Appeal) allowed the appeal only to the limited extent that instead of re-exporting the goods, permitted labeling on the basis of the license that petitioner had to fulfill the conditions of BIS provisions - HELD THAT:- Of course, it is found that rubber stamp of one D.S.Garbyal, Commissioner of Customs NS-V. Though this affidavit was sought to be rejected initially, since the affidavit has not been affirmed properly, purely by way of indulgence, the affidavit filed is considered. Page 107 is also missing. It is also notice that in page 109, it is stated solemnly affirmed on this 30 day of June 2022 whereas in the verification it is mentioned that solemnly affirmed on this 24 day of June 2022. Therefore, whoever is the person who has affirmed the affidavit has not even bothered to read the affidavit. This is not a trivial technicality. Such improper affirmations are seriously impeaching the integrity of the records and proceedings. It indicates how much seriousness an officer of the level of Commissioner of Customs pays attention to an affidavit they filed in a Court of law - thus, the said D.S.Garbyal or whoever the person who has affirmed the said affidavit to present himself or herself before the Court Master tomorrow are directed to re-affirm the affidavit. Petition disposed.
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