issuance of
Writs of Mandamus directing the assessment and release of the
consignments all of which comprises several units of old, used Digital
Multifunction Print ... Writ Petitions are common, except in
relation to the details of consignment in each individual Writ Petition viz.,
202 Units in WP. No.26054
invoice has been drawn on UTEXAM at Ireland
and supply of the consignment is to DHL Logistics, which is a Free Trade
Warehousing Zone (FTWZ ... FTWZ, merely offers a facility to the
petitioner to warehouse its consignments that are to be exported. The
destination is decided by UTEXAM, which
suppliers of the
imported goods, on account of which, the consignment under Bill of Entry
No.4565925 dated 06.09.2011 imported by SSP Enterprises was found ... contain undeclared as well as short declared goods. The aforesaid consignments
were seized and enquiry commenced. Along with the offending consignment,
other containers had also
that parallel sets of invoices were found in respect of the
consignments, that clearly indicated under invoicing/under valuation of
the goods. The petitioner filed ... seeking release of the
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two consignments and a learned Single Judge of this Court, by order
dated
petitioners in
WP.Nos.20794 and 21690 of 2022 are owners of consignments that had been
transported by road. In light of the decision taken ... being transported accompanied by
documents. The State Tax Officer had intercepted the consignment on 11.07.2022
and detained the same.
3. Form
Respondent herein in Form GST MOV-06 dated 24.02.2022,
detaining the consignment carried under Invoice No.MH1227075867 dated
18.06.2022, on vehicle bearing Regn ... Respondent herein in Form GST MOV-06 dated 24.06.2022,
detaining the consignment carried under Invoice No.IN2223002233 dated
21.06.2022, on vehicle bearing Regn
Tribunal in fixing the cost in respect of similar
consignment of poppy seeds, while dismissing the appeal, had modified the
redemption fine ... documentation submitted before the Tribunal, to establish the
market value of the consignment of poppy seeds imported on 10.04.1997
and it was further recorded that
Tribunal in fixing the cost in respect of similar
consignment of poppy seeds, while dismissing the appeal, had modified the
redemption fine ... documentation submitted before the Tribunal, to establish the
market value of the consignment of poppy seeds imported on 10.04.1997
and it was further recorded that
burden cast upon the parties to ensure
that the documentation accompanying the consignment being
transported is in order. To be noted that the respondent ... bill was expired due to break down of the truck carrying
consignment, repair and consequent delay. They enclosed a copy of
supporting document
Limited, Karachi. The rate
of import duty payable in India on the consignments of cement at
the time of shipment was 10%.
3. While ... which is for a Mandamus directing the 2nd respondent to release the
consignments in question at the rate of duty that prevailed at the
time
