TMI Blog2014 (10) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Director General of Hydrocarbons. Therefore, the subject goods are exempted from payment of Customs duties by virtue of Notification No. 21/2002, dated 1 March, 2002. However, the grievance of the petitioner is that the respondents-authorities are deliberately delaying the issuance of show cause notice as the petitioner has deposited the duty amount as far back as in December, 2011 and F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , J. Shri Simil Purohit i/b. M/s. Prompt Legal, for the Petitioner. Shri P.S. Jetly, for the Respondent. ORDER P.C. : By this petition under Article 226 of the Constitution, the petitioner has sought the following reliefs :- (a) to hold the seizure of the goods under the panchanama drawn on 9 November, 2011 as illegal, null and void; (b) to direct the respondent No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the total assessable value of the goods detained i.e. ₹ 5,30,00,000. Thereafter, on 2nd/7 December, 2011 the petitioner also paid the duty amount payable on the goods in question being ₹ 1,14,70,450 and ₹ 10,20,381 under protest. 5. The petitioner s case is that no duty is payable on the subject goods, as the same were to be used in execution of a Contract with ONGC and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvestigations are still in progress and that the same would take some time. On instructions he states that the show cause notice will be issued within eight weeks from today. 7. In the facts of the present case, we find that the request for eight weeks to issue show cause notice is unreasonable. This is so as the petitioner has already deposited the duty amount in December, 2011 and also furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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