TMI Blog2019 (1) TMI 1450X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount, the onus was upon the petitioner to produce the relevant documents to establish its relationship with the consignor (Sui Co., Hong Kong) - That the petitioner’s name could be discerned in the Import General Manifest or any other relative document per se does not establish that he was the unpaid seller. Other documents prima facie indicating that he had a pre-existing relationship with M/s Sui Co. or that he had title to the goods or that he was authorized by the company in some capacity would have strengthened its case. The petitioner’s remedy is by way of an appeal to the Commissioner of Customs (Appeals) - Petition disposed off. - W.P.(C) 469/2019 & CM No.2103/2019 - - - Dated:- 18-1-2019 - MR. S. RAVINDRA BHAT AND MR. PRATE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er one Sui Company of Hong Kong was shown in the relative documents. In these circumstances, the writ petition was disposed of with the following inter alia directions : This Court is of the opinion that since the consignee has refused to clear the goods and the present petitioner has approached the Customs Authorities for clearance of the goods - upon payment of applicable duty, the respondent - Customs Authorities should adjudicate upon the request as well as the duty liability, if any, in accordance with law. Since the bills relates to August, 2017, the concerned Adjudicating Authority shall decide the matter expeditiously preferably within six weeks. The respondent shall consider amending show cause notice (without prejudice to its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed its case. However, he chose not to produce them before this court or the adjudicating authority. In the given circumstances, this Court is of the opinion that the petitioner s remedy is by way of an appeal to the Commissioner of Customs (Appeals). In that appeal, it is open to him to make such factual claims as are relevant to the arguments and contentions made by him. In case, any such averment with respect to the petitioner s relationship with the consignor (M/s Sui Co. HK) is made or any document produced, it is open to the Commissioner to make such inquiry in accordance with law, or seek a remand report from the adjudicating authority in the overall interest of justice. Subject to such remand report or the materials made availa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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