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TMI Blog2015 (6) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... anding duty and penalty after the investigations are concluded. In view of this clear statement made on instructions, as also affirmed in the affidavit, we are of the opinion that the Writ Petition is premature. In view of this statement made and which is affirmed on oath in the affidavit in reply, Mr. Kantawala seeks leave to withdraw the Writ Petition. 2. Leave granted. Writ Petition is dismissed as withdrawn." 2. We categorically recollect as to why Mr. Jetly, Advocate, appearing on behalf of the Respondents in Writ Petition No. 11808/2013 (earlier Writ Petition) which was filed by the present Petitioner No. 2 in this Court, made the statement on instructions. The apprehension of the Petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Petitioners wherein they point out as to how the Joint Commissioner of Customs, SIIB (Import) addressed the letter dated 4-4-2014, copy of which is at page 31 of the petition paper book and followed it by another letter dated 25-6-2014 at page 35. The additional affidavit now annexes a copy of the letter dated 25-8-2014 from the office of the Commissioner of Customs (Import), Special Investigation and Intelligence Branch (SIIB), informing the Petitioners as under :- "Subject :- Closing of ATA Carnet in respect of crane imported and cleared duty free under Customs Exemption Notification No. 157/90 - Reg. Please refer to your letter of Nil no. dated 7-8-2014, duly signed by Authorised signatory, on the above mentioned subject. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue process of law, then, we do not see any justification for a show cause notice not being issued till date. It may be that the demand or claim was required to be lodged with the Guarantor (FICCI) within a stipulated time frame, but that has no connection or nexus with the compliance with the Rule of Law and particularly the orders of this Court. In such circumstances we find that the compliance has not been made. 9. It is only because of persuasion of Mr. Rao that we do not carry the matter any further or else we would have called upon the concerned officers of the Respondents and particularly the Deponent of the affidavit filed on 8-9-2014 as to why the proceedings for not complying with the orders of this Court be not initiated aga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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