2022 (8) TMI 150 - HC - Customs

Revocation of licenses issued by respondent no.2 under the Manufacture and Other Operations in Warehouse (no.2) Regulations, 2019 - HELD THAT - The issue is similar in the case of ACME HEERGARH POWERTECH PRIVATE LIMITED VERSUS CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ANR. 2022 (7) TMI 726 - DELHI HIGH COURT where it was held that the coercive measures, if any, taken by the respondents, at this juncture, when the petitioner s import consignment is due to arrive in the country, will cause detriment to the petitioner s interest. List the above-captioned matters on 26.08.2022.

Summary

Issues involved:
1. Interim relief sought by petitioners in various writ petitions.
2. Similarity of issues with another case.
3. Stay of show cause notice in W.P(C.) 10537/2022.
4. Issuance and receipt of show cause notices in multiple matters.
5. Operation of orders in cases where show cause notices have been issued and received.
6. Notice issued in main writ petitions and applications for stay.
7. Granting time for filing counter-affidavits.
8. Listing of matters for future hearing.

Analysis:
1. The judgment pertains to multiple writ petitions where petitioners sought interim relief through various applications. The court allowed the applications subject to the petitioners submitting legible copies of annexures before the next hearing date, emphasizing the importance of proper documentation.

2. The court noted the similarity of issues in the present cases with a previous case, W.P(C.) 10537/2022, and highlighted the interim order issued in that case regarding the impugned instruction dated 09.07.2022. It was ordered that no coercive steps would be taken against the petitioner until the next hearing date.

3. In W.P(C.) 10537/2022, an interlocutory application for the stay of a show cause notice dated 11.07.2022 was moved. The court granted a stay on the operation of the said notice until the next hearing, ensuring protection for the petitioner against immediate coercive actions.

4. Show cause notices (SCNs) had been issued and received by the petitioners in most of the matters under consideration. However, in W.P(C.) 10838/2022, the SCN had not been received by the petitioner, leading to specific instructions regarding the operation of previous orders.

5. The court clarified that the orders passed on 13.07.2022 and 20.07.2022 in W.P(C.) 10537/2022 would apply to cases where SCNs had been issued and received by the petitioners. Special provisions were made for W.P(C.) 10838/2022 to ensure appropriate action in case an SCN is issued.

6. Notice was issued in all the main writ petitions and applications for stay, with the respondents accepting the notice. The court granted three weeks to the respondents to file counter-affidavits, with provisions for rejoinders to be filed before the next hearing date.

7. The matters were listed for further hearing on 26.08.2022, indicating the timeline for the next steps in the legal proceedings. The parties were instructed to act based on the digitally signed copies of the order, ensuring compliance with the court's directives.