TMI Blog2019 (11) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing any view on the merits of the claim made by the respective parties, since admittedly the request made by the petitioner before the second respondent dated 11.04.2019 in writing, has not been disposed of by the second respondent. Needless to say that it is for the second respondent to pass orders on the said request made on merits and in accordance with law so as to enable the petitioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.8983981 dated 28.09.2017. According to the petitioner, in view of the Circular No.40/2018-Customs dated 24.10.2018, the second respondent is a competent person to decide their claim and thus, they made request in writing on 11.04.2019 before the second respondent and that the said request has not been disposed of so far. 4. Learned counsel appearing for the Revenue, on the other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed of by directing the second respondent to dispose of the petitioner's representation dated 11.04.2019 and pass appropriate orders on the same on merits and in accordance with law within a period of four weeks from the date of receipt of a copy of this order. Before passing an order, the second respondent shall give an opportunity of hearing to the petitioner. No costs. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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