Usha Gupta Vs Assistant Commissioner of Revenue
Date: March 29, 2023
Subject Matter
Penalties should not be imposed on an entire consignment due to a shortage in quantity
Summary
The case involves an intra-Court appeal against an order that declined to grant any interim order. The appeal arises from the detention of two consignments being transported for export to Bhutan. The issues in the case include discrepancies in quanti…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This intra-Court appeal is directed against the order dated 1 st March, 2023 passed in WPA 3512 of 2023 by which the learned Single Bench was declined to grant any interim order. The appellant, being aggrieved by this order, has preferred this appeal. 2. The learned advocates for the parties pray that the writ petition can be taken up for c…