Letter for withdrawal of export shipments rejected as not co-related with reasons provided

S K Jindal Director Vs Commissioner of Customs (Delhi High Court) Delhi High Court held that reasons provided for withdrawal of export shipments vis-à-vis letter requesting permission for withdrawal of shipments doesn’t co-relate. Further, letter for withdrawal of impugned shipments not produced before adjudicating authority. letter for withdrawal of impugned shipments rejected. Facts- M/s Bhavana Jindal Exim Pvt Limited (appellant) is, inter alia, engaged in the business of exports. The controversy arises in the context of two shipping which were filed by the company’s CHA related to shi...