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

1989 (12) TMI 57

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s. 42 bales purporting to contain wool waste were imported by the petitioners and on 29th of August, 1989, Bills of Entry along with the accompanying documents necessary for the clearance of the goods were filed. On 2nd of September, 1989, three samples were taken by the Appraising Officer under the supervision of the Assistant Collector and the report of the Deputy Chief Chemist of the department .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lying in clearing the goods. The Assistant Collector of Customs (Group III) filed an affidavit dated 7th of December, 1989 in this Court and from the averments in this affidavit, one has got to infer that the Assistant Collector took fresh samples after the receipt of the two reports, namely, the first from the Deputy Chief Chemist and the other from the Wool Research Association. In paragraph 8 o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o the question which is to be decided by the Court. I adjourned the matter till today. 5. Mr. Sethna has today tendered an affidavit which is sworn today of the same Assistant Collector of Customs in which he has admitted that paragraph 8 of his affidavit dated 7th of December, 1989 contains what he euphemistically calls incorrect statements. Then he proceeds to explain that what was sent second .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ficers swearing without reading affidavits prepared on the basis of parawise comments is sufficiently familiar to the Courts. Though, therefore, I am not inclined to issue perjury notice to the Assistant Collector in the instant case, I disregard totally the affidavit dated 7th of December, 1989 filed by the Assistant Collector of Customs. Even otherwise when the two authorities have on the basis .....

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