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M/s ICMC Corporation Ltd Versus Preventive Officer Office of The Deputy Commissioner Of Customs - Group V And Others

2016 (5) TMI 126 - MADRAS HIGH COURT

Condoantion of delay in filing an appeal - delay of 18 days - Period of limitation - Valuation of imported goods - Seeking direction to assess the payment of duty as per the Section 4 of the Central Excise Act, 1944 - Held that:- the petitioner has t .....

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missioner of Appeals-II in the writ petition. Now, after the dismissal of the said writ petition, the petitioner has challenged the original Bill of Entry dated 01.05.2014. Hence, if the petitioner is allowed to challenge the Bill of Entry dated 01.0 .....

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ng failed to do so and having lost in the writ petition also, the prayer sought in the writ petition cannot be allowed. - Decided against the petitioner - W. P. No. 32784 of 2015, M. P. No. 1 of 2015 - Dated:- 9-3-2016 - M. Duraiswamy, J. For the App .....

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to the Bill of Entry dated 1.5.2014 on the file of the 1st respondent and to quash the same and consequently to direct the 1st respondent to assess the payment of duty as per the Section 4 of the Central Excise Act, 1944. 2. It is the case of the pe .....

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round of limitation, stating that the appeal has been preferred beyond the statutory period prescribed under the Act. Thereafter, the petitioner preferred a writ petition in W.P.No.32610 of 2014 to issue a writ of mandamus to direct the Commissioner .....

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sent writ petition challenging the Bill of Entry dated 01.05.2014, which was already challenged by the petitioner before the Commissioner of Appeals-II, Customs Department. 3. Mr.M.S.Krishnan, learned Senior Counsel appearing for the petitioner submi .....

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itted that since there is no merger, the present writ petition filed by the petitioner challenging the Bill of Entry dated 01.05.2014 is maintainable. 4. Heard the submissions made by the learned counsel on either side and perused the materials avail .....

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f Appeals-II was also confirmed by this Court in the writ petition in W.P.No.32610 of 2014. After the dismissal of the said writ petition, the petitioner has come forward with the present writ petition challenging the Bill of Entry dated 01.05.2014. .....

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