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Judgment
A.J.Desai, J
ORDER IN SPECIAL CIVIL APPLICATION No.22398 of 2019
Heard Mr.Ramakant Gaur appearing with Mr.Aditya Parikh, learned advocate for the petitioner and learned advocate Mr.Priyank Lodha for the
respondent.
Prima facie we are of the opinion that the matter requires consideration in view of the fact that show cause notice dated 10.9.2018 has been issued
by Additional Director General, DRI for alleged evasion of customs duty and for under-valuation of the goods imported by the petitioner and the
decision of the Honourable Apex Court dated March 9, 2021 in the case of M/s.Canon India Private Limited v. Commissioner of Customs passed in
Civil Appeal No.1827 of 2018. Hence, Rule. Mr.Lodha, learned advocate for the respondent waives service of notice of rule. It is stated that by
learned advocate Mr.Lodha for the respondent that a Review Petition has been filed by the authority requesting the Honourable Apex Court to review
the decision rendered in the case of M/s.Canon India Private Limited.
It would be open for the petitioner to make a fresh representation to Additional Director General, DRI, with regard to valuation arrived at by the
concerned Valuer within a period of four weeks along with all the documents, upon which he relies. The said officer shall decide the representation
after considering the documents produced by the petitioner. Since the petitioner himself does not want to appear before the authority, the officer may
decide such representation after examining the documents in detail.