9911796707
TMI Blog2012 (10) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order]. - Heard Mr. R. Yashod Varadan, learned Senior Counsel, leading Mr. B. Sathish Sundar, learned Counsel appearing for the Petitioner and M/s. K. Ravi Anantha Padmanaban, learned Standing Counsel for the Customs Department/Respondent. 2. The writ Petitioner challenges the Show Cause Notice, dated, 31st March, 2005. By the Show Cause Notice the Additional Dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entries. The writ petitions were disposed of by a common order, dated 11th April, 2005. While disposing of the said writ petitions, this Court observed that after the Show Cause Notice, they have also sent a reply and they are entitled to point out the deficiencies in the report of the National Metallurgical Laboratory (NML) and if they are really aggrieved by the assessment, they can always c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier order, both the writ petitions and writ appeals and the Petitioner was directed to make submissions before the authorities concerned after getting samples from the detained goods and re-test the same in accordance with the notification dated 21st May, 1955. It is claimed that they got the test done by MSME Testing Centre and the test report given by them dated, 21st April, 2009 showed the samp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Officer assigned with specific functions of assessment and re-assessment in jurisdictional area where goods imported alone are competent to issue Show Cause Notice under Section 28 of the Customs Act, 1962 as 'proper officer' and Collector of Customs (Preventive) had not been assigned such functions. Therefore it is submitted that the impugned order is issued by a Preventive Officer a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the earlier Division Bench of this Court. Therefore, it is for the Respondents to pass appropriate orders including the contentions raised before this Court by placing reliance upon the judgment of the Supreme Court in Sayed Ali's case (cited supra). 7. Mr. K.Ravi Anantha Padmanabhan learned standing Counsel for the Customs Department/Respondent has no objection for this course of action. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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