IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP No. 31992 of 1999(H)
1. M/S.DEVAKI BHANJI
... Petitioner
Vs
1. DY.COMMR. OF CUSTOMS
... Respondent
For Petitioner :SRI.JOSEPH KODIANTHARA
For Respondent :SRI.P.S.SREEDHARAN PILLAI, SCGSC
The Hon'ble MR. Justice KURIAN JOSEPH
Dated :20/06/2007
O R D E R
KURIAN JOSEPH J.
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O.P. NO.31992 OF 1999
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Dated 20th June, 2007.
J U D G M E N T
Petitioner is aggrieved by Ext.P8 order regarding levy
of penalty for non-payment of duty. According to the petitioner, since
the petitioner is only an agent and the liability is not that of agent, in
view of the various decisions taken by the Customs, Excise and Gold
(Control) Appellate Tribunal, the matter may be remitted to the second
respondent for fresh consideration, in view also of the fact that the
importer had already been proceeded against, as can be seen from
Ext.P9. After having heard learned counsel for the petitioner, I am also
of the view that the matter requires reconsideration by the second
respondent. I quash Ext.P8 with a direction to the second respondent
to consider the matter afresh with notice to the petitioner and the
importer and pass appropriate orders thereon in accordance with law,
adverting to the contentions taken by the petitioner,within four months
from the date of receipt of a copy of the judgment.
The writ petition is disposed of as above.
KURIAN JOSEPH, JUDGE.
tgs
KURIAN JOSEPH, J.
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O.P. NO.31992 OF 1999 (H)
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J U D G M E N T
Dated 20th June, 2007.