Case Law Details
Match Graphics Private Limited Vs Union of India and Ors. (Gujarat High Court)
The Gujarat High Court in M/s. Match Graphics v. Union of India and Ors. [SCA No. 21236 of 2022 decided on 13.01.2023] held that the reasons should be stated in the seizure memo, order of provisional release and the order of extension of time period under the Customs Act.
FACTS
M/s. Match Graphics (hereinafter referred to as the ”Petitioner”) is a private limited company dealing with décor paper printing and purchasing raw materials both domestically and importing it from China. The Petitioner imports raw materials from Kingdecor (Zhejiang) Company (hereinafter referred to as “Kingdecor”) which is a joint venture of a Chinese company Xianhe Company Limited (hereinafter referred to as “Xianhe”) and a German company Schattdecor.
On 11.05.2022, a search operation was carried out by DRI(The Directorate of Revenue Intelligence, Ahmedabad) (hereinafter referred to as the “Respondent No.3”) at the Petitioner’s factory premise and warehouse and detained various raw materials on grounds of misdeclaration of the source of the producer and lower payment of anti-dumping duty on its import.
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