2019 (12) TMI 1447 - HC - Customs

Short payment of Customs Duty - Aluminum Scrap and Silicon - HELD THAT - The issue involved herein stands decided by this Court in M/s. Harkaran Dass Vedpal v. Union of India and Others 2019 (7) TMI 1307 - PUNJAB AND HARYANA HIGH COURT in favour of the petitioner(s) therein hence the petitioner is also entitled to relief in the same terms. Petition allowed.

Summary

Issues:
Import of Aluminum Scrap and Silicon, Alleged short payment of customs duty, Show cause notice validity, Relief sought based on previous judgment.

Import of Aluminum Scrap and Silicon:
The petitioner, a partnership firm engaged in the manufacture of Aluminum Scrap and Silicon, imported these materials during January to September 2005. The Commissioner of Customs issued a show cause notice dated 15-1-2010 alleging short payment of customs duty.

Alleged short payment of customs duty:
The respondent, Commissioner of Customs, alleged that there was a short payment of customs duty by the petitioner in relation to the import of Aluminum Scrap and Silicon. This allegation led to the issuance of the show cause notice dated 15-1-2010.

Show cause notice validity:
The petitioners sought the quashing of the show cause notice dated 15-1-2010 as no order had been passed despite ten years having lapsed since its issuance. The counsel for the petitioners argued that a similar issue had been decided in favor of another petitioner in a previous judgment dated 22-7-2019, hence, they should also be entitled to similar relief.

Relief sought based on previous judgment:
The counsel for the petitioners referenced a judgment in CWP No. 10889 of 2015, titled M/s. Harkaran Dass Vedpal v. Union of India and Others, where relief was granted in favor of the petitioner therein. The respondent's counsel acknowledged this factual position and mentioned that an SLP had been filed against the said order. Ultimately, the court allowed the present petition in line with the judgment in CWP No. 10889 of 2015, dated 22-7-2019, and quashed the show cause notice dated 15-1-2010.