2015 (9) TMI 87

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..... Juris Consultus For the Respondent : Mr. Darius Shroff, senior counsel with Mr. Kazan Shroff and Mr. Pinkesh Shah i/b M/s. Mulla & Mulla and Craigie Blunt & Caroe and Mr. Pradeep S. Jetly P.C. : 1. After having heard this matter for some time, we expressed our opinion to the learned senior counsel appearing on behalf of the appellant Mr. Rustomjee and Mr. Shroff for the contesting responden .....

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..... tions Mr. Rustomjee informed the Court that so long as this Court protects the JNPT and its rights and contentions, it would have no objection to the disposal of this appeal as not pressed. The appeal, therefore, stands disposed of as not pressed. 4. In the light of these statements made on instructions by Mr. Rustomjee, we clarify that in the event the competent authority in the department of cu .....

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..... r entity, JNPT cannot be termed as a custodian within the meaning of the said term under the Customs Act. All such contentions and equally those to the contrary can be raised. The adjudicating authority shall deal with them in accordance with law. While dealing with and deciding the show cause notice and other proceedings, the adjudicating authority shall take into consideration all the material p .....

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