2019 (7) TMI 1539 - HC - Customs

Validity of SCN - It is alleged that SCN filed at much belated stage - HELD THAT - This writ petition has been filed at a much belated stage. Hence, we hereby direct that in case the show cause notice dated 7th March, 2016 is not so far decided by the respondents, the same shall be decided within a period of four weeks from the date of receipt of a copy of this order. Petition disposed off.

Summary

Issues:
1. Exemption application
2. Challenge to show cause notice dated 7th March, 2016 issued by the Commissioner of Customs

Exemption Application:
The Chief Justice allowed the exemption subject to all just exceptions, and the application was disposed of.

Challenge to Show Cause Notice:
In the case challenging the show cause notice dated 7th March, 2016 issued by the Commissioner of Customs, the Court issued notice to the respondents to show cause as to why rule nisi should not be issued. Mr. Amit Bansal and Mr. Abhay Prakash Sahay accepted notice on behalf of Respondents No.1 and 2 respectively. The Court noted that the writ petition was filed at a belated stage and directed that if the show cause notice is not decided by the respondents, it should be decided within four weeks from the date of receipt of the Court's order. The decision on the notice was to be made in accordance with the law, rules, regulations, and Government policy applicable to the case. The writ petition was disposed of with these observations.