TMI Blog2020 (1) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... notification enhancing the duty @ 200% was issued in late evening on the same date - prayer for release of the imported goods upon payment of the rate of duty assigned in the bill of entry instead of the subsequently enhanced duty @ 200%. HELD THAT:- It is not in dispute that the petitioner is entitled to the relief in terms of the judgment in the case of M/S RASRASNA FOOD PVT. LTD. VERSUS THE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hwith release the goods as directed by the Tribunal - petition allowed. - CWP No.35886 of 2019(O&M) - - - Dated:- 13-12-2019 - HON'BLE MR. JUSTICE JASWANT SINGH AND HON'BLE MR. JUSTICE SANT PARKASH Mr. Saurabh Kapoor, Advocate for the petitioner. Mr. Sourabh Goel, Advocate, Mr. Paul S. Saini, Advocate for respondent. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hers. It is not in dispute that the petitioner is entitled to the relief in terms of the judgment of this Court in CWP-11887-2019; decided on 26.08.2019; M/s Rasrasna Food Pvt. Ltd. v. The Union of India and others as rightly directed by the CESTAT-Tribunal in the instant case vide order dated 6.9.2019, however, the goods inspite of directions to be released within 7 days, have yet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the interpretation of the provision of Section 15 of the Customs Act, 1962. Accordingly, in view of the above, we allow the writ petition in terms of the judgment passed by this Court in CWP-11887-2019; decided on 26.08.2019; M/s Rasrasna Food Pvt. Ltd. v. The Union of India and others. We further direct the Respondents to forthwith release the goods as directed by the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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