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2021 (7) TMI 467 - HC - CustomsValidity of demand-cum-show cause cum notice - circular bearing no. 334/3/2011-TRU, dated 25.04.2011 - HELD THAT - The petitioner, it appears, is aggrieved by the fact that respondent no.3 did not address the concerns of the petitioner with regard to the request for extension and proceeded to issue the impugned demand-cum-show cause notice, dated 31.05.2021 - Apart from anything else, in view of the fact that the city was under lockdown and the leeway given, according to the petitioner, was far too short, the matter requires further examination. List the matter on 31.08.2021.
Issues:
Challenge to demand-cum-show cause notice dated 31.05.2021; Non-compliance with circulars by respondent no. 3; Request for extension due to lockdown; Lack of response to extension request; Short timeframe for compliance; Stay on the operation of the impugned notice. Analysis: The writ petition challenges the demand-cum-show cause notice issued on 31.05.2021. The petitioner argues that the notice contradicts Circular No. 334/3/2011-TRU issued by the Central Board of Excise & Customs (CBIC). Additionally, it is contended that respondent no. 3 failed to conduct pre-show cause notice consultation as mandated by CBIC, which required providing a reasonable timeframe to the petitioner. The notice for consultation was served on 28.05.2021, requiring the petitioner's appearance on 31.05.2021, amid a lockdown due to COVID-19. A request for a one-week extension was made, but the concerns were allegedly disregarded, leading to the issuance of the impugned notice. The petitioner's grievance primarily revolves around respondent no. 3's failure to address the extension request adequately, considering the challenging circumstances of the lockdown. The Court acknowledges the impact of the lockdown on the petitioner's ability to comply promptly and deems the matter necessitating further examination. Consequently, the Court issues notice to the respondents, with Mr. P.S. Singh representing respondent no. 1/UOI and Ms. Sonu Bhatnagar representing respondent nos. 2 and 3. The Court directs the filing of a counter-affidavit within three weeks, with a provision for a rejoinder before the next hearing scheduled for 31.08.2021. In the interim, a stay is ordered on the operation of the impugned demand-cum-show cause notice dated 31.05.2021, indicating a temporary halt to its enforcement pending further legal proceedings.
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