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2020 (12) TMI 832 - HC - CustomsRefund of Customs duty - N/N. 52/2016- Customs dt 23.09.2020 and Public Notice No. 30/2015(DGFT) dt 08.09.2016 - HELD THAT - We direct the concerned authority, that is, Joint/Additional Commissioner of Customs, Customs Commissionerate, Noida to adjudicate upon the show cause notice dated 31st December, 2014 (Annexure P-15 to the memo of this writ petition) in accordance with law, rules, regulations and Government policies applicable to the facts of the case and based on the evidence on record as expeditiously as possible and practicable, preferably within a period of 12 weeks from the date of receipt of this order - In case the petitioner is aggrieved by the order passed by the Adjudicating Authority while adjudicating upon the aforesaid show cause notice, liberty is reserved with the petitioner to file appropriate proceedings before the appropriate forum in accordance with law, rules and regulations applicable to the facts of the case. Petition disposed off.
Issues:
1. Prayer for refund under Notification No.52/2016-Customs and Public Notice No. 30/2015(DGFT). 2. Quashing of original and appellate orders. 3. Adjudication of Show Cause Notice No.60/2014 by DRI. 4. Any other orders in the interest of justice. Analysis: Issue 1: Refund under Notification No.52/2016-Customs and Public Notice No. 30/2015(DGFT) The petitioner sought a Writ of Mandamus for a refund of a specific amount. However, the counsel for the petitioner requested a direction for the adjudication of a show cause notice dated 31st December, 2014. The court directed the Joint/Additional Commissioner of Customs to adjudicate upon the show cause notice in a time-bound manner, adhering to relevant laws and policies. The authority was instructed to complete the adjudication preferably within 12 weeks from the date of the order. Issue 2: Quashing of original and appellate orders The petitioner also prayed for a Writ of Certiorari to quash the original order dated 28.02.2019 and the appellate order dated 24.01.2020. However, the focus of the court shifted towards the adjudication of the show cause notice. The court reserved the liberty for the petitioner to challenge the adjudication order before the appropriate forum if aggrieved, in accordance with the applicable laws and regulations. Issue 3: Adjudication of Show Cause Notice No.60/2014 by DRI The court specifically directed the concerned authority, the Joint/Additional Commissioner of Customs, to adjudicate upon the show cause notice No.60/2014 dated 31.12.2014 expeditiously and based on the evidence on record. The direction was given to ensure a fair and prompt adjudication process within a specified timeline, emphasizing compliance with legal provisions and policies. Issue 4: Any other orders in the interest of justice The court left all other issues raised in the writ petition, including matters related to refund, open to be raised in appropriate proceedings before the relevant forum. The judgment was concluded with observations that the petitioner could pursue further remedies concerning refund and other concerns through suitable legal channels as per the facts and circumstances of the case. In summary, the High Court's judgment primarily focused on directing the adjudication of the show cause notice dated 31st December, 2014, emphasizing a time-bound and lawful process. The court reserved the petitioner's right to challenge the adjudication outcome and left other issues open for future proceedings.
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