TMI Blog2013 (6) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... unds had been raised on behalf of the petitioner company, this Court is not inclined to go into the merits of the matter, as it is open to the petitioner Company to avail the alternative remedy of appeal available to it. It is not the case of the petitioner Company that the respondent does not have the authority or jurisdiction to pass the Order-in-Original No.18294 of 2012, dated 14.2.2012. The reason that the CESTAT is not sitting due to vacancy in its Chennai Bench cannot be a good reason for this Court to interfere with the order of the respondent, dated 14.2.2012, as prayed for by the petitioner company, in the present writ petition. - Decided against the assessee. - Writ Petition No.4491 of 2012 - - - Dated:- 20-4-2012 - MR. M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se' as April, 2011. While so, the foreign customer had returned 1289 cartons on the ground of defective packing and had asked the petitioner company to re-pack and re-export the same. As such, the petitioner Company had filed a Bill of Entry, dated 7.7.2011, for the returned cartons of shrimps, claiming the benefit of Notification 94/96 Cus. At the time of the filing of the Bill of Entry, it had been categorically stated that the goods in question were imported for the purpose of re-export. The relevant documents had also been filed and it had also undertaken to furnish a bond. The Port Health Officer had been called upon to draw the samples. However, the said authority had refused to take the samples on the ground that it had been shown on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CESTAT, dated 8.12.2011, the petitioner Company had duly filed fresh submissions and it had also attended the personal hearing given to the petitioner Company. However, the respondent, without complying with the specific directions issued by the CESTAT had passed an Order-in- Original No.18294/2012, dated 14.2.2012, similar to its earlier order, dated 2.9.2011. In such circumstances, the petitioner had preferred the present writ petition, before this Court, under Article 226 of the Constitution of India. 6. It has been stated that the petitioner Company had filed the present writ petition, before this Court, as the order passed by the respondent, on 14.2.2012, is ex facie, and erroneous and contrary to the directions issued by the CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order, the petitioner Company had preferred an appeal before the CESTAT. It had passed a final order No.1291/2011, dated 8.12.2011, remanding the matter back for de novo adjudication, with a direction to the adjudicating authority to reconsider the case, after giving a personal hearing and on re-verification of the facts. The adjudicating authority had passed the Order-in-Original No.18294 of 2012, dated 14.2.2012. The said order is a reasoned order issued after considering the submissions made on behalf of the petitioner Company. It had been directed that the goods in question must be destroyed and that the claim of the petitioner may be rejected. The petitioner company had also been directed to pay a penalty of Rs.1,00,000/-. 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an efficacious alternative remedy is available to the petitioner, by way of filing an appeal before the CESTAT, against the Order-in- Original No.18294 of 2012, dated 14.2.2012, passed by the respondent. 15. The contentions raised on behalf of the petitioner Company that the respondent had not followed the directions issued by the CESTAT, in its order, dated 8.12.2011, directing the respondent to apply the circular of the Directorate General of Foreign Trade, dated 4.8.2011, to the case of the petitioner and to pass an appropriate orders, is not sustainable. 16. From the records available, it is clear that the respondent had considered the directions issued by the CESTAT and had passed an order, dated 14.2.2012, in Order-in-Original ..... X X X X Extracts X X X X X X X X Extracts X X X X
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