TMI Blog2019 (11) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, unable to fathom the reasons for keeping the present proceedings in abeyance - the impugned communication dated 4 April 2019 is set aside. So far as the Petitioner s applications dated 9 January 2019 and 16 April 2019 are concerned, the Respondent No.3 will dispose of the same as expeditiously as possible within a period of three weeks from today. We are of the view that the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his applications dated 9 January 2019 and 16 April 2019 seeking relief in regard to the abandonment of five containers of imported goods in terms of provisions of section 23(2) of the Act, have not yet been disposed of and therefore, seeks early disposal of the applications. 2. Mr. Shah in support of the Petition submits that provisions of section 28(9A)(a) of the Act would not apply in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicate the basis for exercise of powers under Section 28(9A)(a) of the Act. Therefore, unable to fathom the reasons for keeping the present proceedings in abeyance. 5. Mr. Jetly learned Counsel for the Revenue very fairly does not dispute the above position. Thus, the impugned communication dated 4 April 2019 is set aside. 6. The Commissioner of Customs (Import), Respondent No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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