SAMEER INDUSTRIES Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) HEARD both sides on the stay petition.

(2.) THE relevant facts, in brief, are as follows :

(3.) WE have considered the submissions from both sides. The submission that the import having been made first through permitted port of Kandla before the same is moved to SEZ, and hence there is no violation of condition relating to port of import is, prima facie, acceptable. Further, most of the consignments have been shipped before the crucial date of 25 -10 -04 and therefore in respect of the most of the consignments, the finding of violation of condition of production of pre -shipment certificate can not be, prima facie, sustained.