M/S Atlantic Corporation v. the Commissioner of Customs and Another
Case brief
What is this about?
The Court disposed of the writ petition by directing the petitioner to produce relevant bills of entry documents within one week. The Court then directed the release of goods as ordered in a previous Division Bench judgment, conditional upon the issue of a notice under Rule 12(1) of the Customs Valuation Rules, 2007 for Ext. P1.
What did the court decide?
Petitioner directed to produce documents within one week. Consignments cleared as per previous judgment once notice under Rule 12(1) of Customs Valuation Rules, 2007 is issued.