TMI Blog2009 (11) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal allowed and set aside the order passed and direct respondent No. 2 not to include the demurrage, wharfage and stock loss charges into assessable value of the appellant, the writ appeal is disposed of - 1450 of 2009 - - - Dated:- 20-11-2009 - H.L. Gokhale, C.J. and N. Paul Vasanthakumar, J. REPRESENTED BY : Shri R. Venkataraman, Sr. Counsel and Mrs. Laxmi Sriram, Counsel, for the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essable value. 3. According to the appellant, this was clearly contrary to the judgment of the Supreme Court reported in the case of Commissioner of Customs, Calcutta v. Indian Oil Corporation Limited [A.I.R. 2004 S.C.C. 2799 = 2004 (165) E.L.T. 257 (S.C.)]. The appellant therefore filed a writ petition and the learned Single Judge has dismissed the writ petition on the ground that the remedy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearing for the respondents submits that though the preposition of the appellant is not disputed, as stated in paragraph 5 of the order, the learned Single Judge was right in dismissing the writ petition for not exhausting the correct remedy. 6. We see good merit in the submission of Mr. Vijay Anand, learned counsel appearing for the respondents that the writ petition will not be normally enter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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