TMI Blog2015 (9) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... said report states otherwise – Petitioner seeking re-examination of matter by Deputy Commissioner – Held that:- Deputy commissioner directed to re-examine matter – Impugned order hereby set aside with direction upon same Deputy Commissioner to hear petitioner – Also to pass reasoned order in accordance with law – Decided in favour of Assesse. - WP NO.1057 OF 2014 - - - Dated:- 3-2-2015 - I. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the finding at internal page 5 of the order to the following effect : I find that in the provisions of the Act, supra, the two very important aspects to be fulfilled are that: i] the goods should be capable of being easily identified; ii] to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs. In the present case, I find that the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Haldia Dock]. If one goes by the date mentioned in the impugned order one tends to form the opinion that this report of 14th September, 2012 has been referred to therein. The quoted words cannot be found in this report. The report states otherwise However, identity of the goods has been established as per stencilled description of the goods in both import export consignment. But, not in au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... possible. This exercise should be undergone immediately so that the hearing before the adjudicator is not held up in any respect. As no affidavit in opposition has been filed the allegations, if any, contained in the petition are not deemed to have been admitted. This writ application is, accordingly, disposed of. Certified photocopy of this order, if applied for, be supplied to the parti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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