2020 (2) TMI 1492

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..... sp;Sri. P.K. Sajeevan Shri. Radhakrishnan B. Sri. T. Asafali, Advs. For the Respondents : Sri. P. Vijayakumar, ASG of India Adv. Sri. Sreelal Warrier, SC. JUDGMENT The first petitioner, is a dealer of gold and gold ornaments business under the name and style of M/s. Mahima Jewelry Works at Ernakulam and the second petitioner is a goldsmith by profession running a jewellery manufacturing unit a .....

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..... prepared as Ext.P3 dated 16.10.2019. A statement under Section 108 of the Customs Act 1962, from the second petitioner was also recorded. The first petitioner was summoned on 2.12.2019 to appear before the first respondent -Superintendent of Customs and submitted all other documents necessary for release of gold, but the first respondent did not take any decision. In this regard, Exts.P7 and P8 r .....

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..... suing direction to the second respondent to take decision on Exts.P7 and P8 representations, after affording an opportunity of hearing to the petitioners or duly constituted representative, after taking consideration of all the relevant documents, in accordance with law. Let this exercise be undertaken as early as possible, preferably within a period of one month from the date of receipt of a cert .....

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