Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2020 (1) TMI 599

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ormal circumstances, the Petitioner's goods will be entitled to be cleared under section 47 of the Act. What is being put forth by the Respondent is pendency of appeal. We have not been shown any statutory provision that pendency of appeal by itself would amount to a stay or mere pendency of appeal without even moving any application for stay would mean that the authorities need not to take an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Mr. Chirag Shetty i/b. H.R. Shetty Associate for the Petitioner. Mr. Pradeep S. Jetly with Mr. J.B. Mishra for the Respondent. P.C. : The Petitioner is aggrieved by the inaction of the Respondent authority of not releasing the goods which have been imported by it under four consignments. 2. The Petitioner imported four consignments of Areca Nuts f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as no response, the Petitioner has filed the present petition. 3. Heard Mr.Chirag Shetty for the Petitioner and Mr.Pradeep Jetly for the Respondent. 4. Mr.Shetty, the learned counsel for the Petitioner contended that as provided under section 47 of the Customs Act, 1962, a methodology is laid down for clearance of goods for home consumption and since there is no impediment in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ication for stay in the pending appeal. Liberty was granted to the Petitioner to amend the petition to that effect which amendment has been carried out. That day, the grievance of the Petitioner that none had appeared for the Respondent in spite of service was also noted. To give one more opportunity to the Respondent to remain present, the petition was adjourned. On 3 December 2019, the petition .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 26 November 2019 itself. Yet, no application for stay has been moved by the Respondent. We are, therefore, of the opinion that the Petitioner is entitled to direction to the Respondent to take steps as per section 47 of the Act for clearance of the goods. 8. In these facts and circumstances of the case, we direct the Respondent to take necessary steps as envisaged under section 47 of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates