TMI Blog2022 (9) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... SIONER OF CUSTOMS [ 2022 (8) TMI 1092 - KARNATAKA HIGH COURT ] where it was held that In the light of the specific direction issued by this Court and liberty reserved in favour of the petitioner to file an application under Section 110A of the Customs Act, the respondents clearly misdirected itself in refusing to pass an order of release on the ground that the adjudicating authority had already passed an order against the petitioner by relying upon the order dated 31.12.2021 referred to in paragraph-3 of the impugned order, without appreciating that the same does not pertain to the adjudication proceedings in relation to the petitioner, since the same had already culminated in the order at Annexure- P dated 10.03.2021 itself, much prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion/application made by the Petitioner on 30.06.2022. (Produced at Annexure A). (ii) Issue a writ in the nature of mandamus and direct the Respondent No.3 to pay cost, and damages to the petitioner to make good the loss incurred by the Petitioner. (iii) Issue any other writ or order or direction and grant such other relief(s) as this Hon ble Court may deem fit, in the facts and circumstances of the case, in the interest of justice and equity. 2. Heard learned Senior counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned Senior counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st appellate authority, this Court took into account that there is no interim order passed in the said further appeal preferred by the respondents, coupled with the fact that the appeal being continuation of the original proceedings, since the first appellate authority had allowed the appeal filed by the petitioner vide order dated 22.06.2022, there was no impediment for the original authority to pass a provisional order of release of goods in terms of Section 110A of the Customs Act, 1962. Under these circumstances, since the issues involved in both the petitions are identical and similar in nature, I am of the considered opinion that the present petition also deserves to be disposed of in terms of the aforesaid decision. 6. In the resu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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