TMI Blog2022 (12) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... RODUCTS PVT. LTD. THROUGH ITS DIRECTOR VERSUS DIRECTORATE OF REVENUE INTELLIGENCE, NAGPUR REGIONAL UNIT; COMMISSIONER OF CUSTOMS, ICD BORKHEDI, NAGPUR [ 2021 (12) TMI 1454 - BOMBAY HIGH COURT] could be passed in the present case, where it was held that We are of the opinion that purposes of this petition shall be served if this petition is treated as an application made under Section 110 A of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which reads as under: 4. We are of the opinion that purposes of this petition shall be served if this petition is treated as an application made under Section 110 A of the Customs Act, 1962 and decide appropriately. 5. Accordingly, the writ petition is partly allowed. 6. We direct that this petition shall be treated as an application filed by the petitioner under Section 110 A of the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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