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2016 (5) TMI 1194

Validity of order passed by writ court - Clearance of goods covered by the commercial invoice and consignments of Alloy Steel Deformed Bars also forthwith lying in the port of Chennai - Held that:- the proposition, which has been proposed by the writ petitioner that till the contempt is purged the appeal against the writ petition cannot be heard has no merit and, therefore, we reject the said preliminary objection and issue notice to the respondents on merit as well as on I.A.No.5511/2015, I.A.N .....

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learned writ court partly allowed the writ petition and directed the respondent No.3 (Commissioner of Customs (Import - Chennai II) for clearance of the goods covered by the commercial invoice dated 4.9.2014 and consignments of Alloy Steel Deformed Bars also forthwith lying in the port of Chennai and passed the following direction in order dated 30.9.2015. Para 13 and 14 are relevant which reads as under :- 13. Similarly, on considering the question of applicability of the impugned Circular dat .....

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to take action in accordance with the provisions of law and that the petitioner shall co-operate fully with the respondent in the investigation of the same. 3. At the outset, Shri G.L. Rawal, learned Senior counsel with Shri V.K. Jain, learned counsel appearing on behalf of respondent No.1 (Ankit Industries Ltd.) raised a preliminary objection on the question of arguments on admission on the ground that the goods were covered by commercial invoices dated 4.9.2014 and consignments of alloy steel .....

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ingh reported as 58 (1995) Delhi Law Times 204, L. Sundarajan v/s. State of Tamil Nadu reported as AIR 1992 Madras 68, H.M. Sethi Wg. CDR. (Retd.) V/s. Union of India reported as 1999 III AD (Delhi) 1 and Krishna Swami v/s. Union of India reported as (1992) 4 SCC 605. 4. His further submission is that intervenor (Madras Steel Re-Rollers Association) has no locus to challenge the order passed by the writ court and relied on the decision of the Apex Court in the case of S.P. Gupta V/s. Union of In .....

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shall operate from the date of import. To support the aforesaid, he has drawn our attention to para 41 of the decision of the Apex Court in the case of Union of India v/s. N.R. Parmar, reported as (2012) 13 SCC 340, wherein the Apex Court observed that the Office Memo dated 3.3.2008 is a nature of a Clarification . Essentially, a clarification does not introduce anything new, to the already existing position. A clarification, only explains the true purport of an existing instrument. As such, a .....

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e reject the said preliminary objection and issue notice to the respondents on merit as well as on I.A.No.5511/2015, I.A.No.6418/2015 and 6425/2015. 8. Shri V.K. Jain, learned counsel accepts notice on behalf of respondent No.1. 9. Appellants are directed to supply the copy of memo of appeal to Shri V.K. Jain, learned counsel for the respondent No.1, so that he may seek further instructions in the matter, within a period of 3 days from today. 10. Looking to the fact that in contempt proceedings .....

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