2019 (12) TMI 1510 - HC - Customs

Permission for withdrawal of application - applicants-petitioners submits that the matter stands preponed from 21.12.2019 and is fixed for today vide order dated 17.12.2019 therefore, prays for withdrawal the present application - HELD THAT - The application dismissed as withdrawn.

Summary

Issues:
1. Correction in order dated 14.11.2019
2. Quashing of Show Cause Notice dated 22.06.2007

Issue 1: Correction in order dated 14.11.2019
The judgment begins with an application under Section 151 of CPC filed by the applicants-petitioners seeking a correction in the order dated 14.11.2019, which had inadvertently adjourned the matter to 21.12.2019, a holiday/Saturday. The counsel for the applicants-petitioners informed the court that the matter had been preponed to the current date as per an order dated 17.12.2019, and hence, requested withdrawal of the application. The court subsequently dismissed the application as withdrawn.

Issue 2: Quashing of Show Cause Notice dated 22.06.2007
The main case involved a partnership firm engaged in the manufacture of Fertilizers, which had imported Zink Skimming/Ash during 2003-06. The Directorate of Revenue Intelligence (DRI) alleged misdeclaration of value and issued a Show Cause Notice dated 22.06.2007 to the petitioner. As no order was passed despite 12 years, the prayer was for quashing the said notice. The petitioners' counsel argued that a similar issue had been decided in favor of another petitioner in a judgment dated 22.07.2019 in a different case. The respondent's counsel acknowledged this but mentioned that a Special Leave Petition (SLP) had been filed against the said order. Considering the agreed position between the counsels, the court allowed the petition in line with the previous judgment and quashed the Show Cause Notice dated 22.06.2007.