2020 (12) TMI 882 - HC - Customs

Permission for withdrawal of petition - submission of inquiry report by the 2nd respondent within 90 days from the date of issuance of SCN - HELD THAT - This writ petition is dismissed as withdrawn.

Summary

Issues:
Challenge to Show Cause Notice and subsequent adjudication by the 1st respondent.

Analysis:
The petitioner initially filed a writ petition challenging a Show Cause Notice issued by the 1st respondent, seeking to quash it due to non-compliance with regulatory requirements. The petitioner argued that the inquiry report by the 2nd respondent and the subsequent order by the 1st respondent were not submitted within the mandated 90-day period as per Regulation 17(5) & 17(7) of CBLR. Additionally, a stay petition was filed to halt the operation of the Show Cause Notice. However, the 1st respondent adjudicated the Show Cause Notice on 19.11.2020, providing a fresh cause of action for the petitioner to challenge the order if aggrieved. Consequently, the petitioner sought permission to withdraw the writ petition in light of the new development.

The court, upon considering the submissions made on behalf of the petitioner, acknowledged the filing of the memo seeking withdrawal of the writ petition. As a result, the court dismissed the writ petition as withdrawn, thereby allowing the petitioner to withdraw the challenge against the Show Cause Notice. The connected miscellaneous petition was also closed, and no costs were imposed in this matter. The judgment signifies the importance of procedural compliance and the right of parties to seek withdrawal of legal challenges based on subsequent developments in the case.