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TMI Blog2016 (9) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... iple of law. - Writ Petition No. 5400 of 2016 - - - Dated:- 6-9-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. V.Sridharan, senior counsel with Mr. Prakash Shah and Mr. Jas Sanghvi i/b PDS Legal for the Petitioner Mr. Anil C. Singh, Addl. Solicitor General with Mr. Pradeep S. Jetly and Mr. Y.N. Momaya for the Respondents JUDGMENT P. C. 1. This petition under Article 226 of the Constitution of India challenges a show cause notice. 2. The prayer in the writ petition is to quash and set aside the impugned show cause notice dated 5th February, 2016, issued by the second respondent and all proceedings in furtherance thereof. 3. Mr. Sridharan, learned senior counsel appearing for the petitioner would sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 20th March, 2015. That final order sets aside this order-inoriginal. Thereupon the Revenue approached this Court, but the Revenue's appeal was also dismissed by an order, copy of which is at Annexure-M. The petitioners heavily rely upon the order dated 15th February, 2016, passed by this Court. 6. It is stated that this order is challenged before the Hon'ble Supreme Court of India by the Revenue and that is how the Revenue would urge that they are empowered to issue a show cause notice. 7. However, Mr. Sridharan would submit that any matter concluded by the order passed by the Tribunal and which, in turn, is upheld by his Court, would mean the Revenue is permitted to go against the basic tenet of law. That being that an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners adopted delaying tactics and requested for cross-examination of the Director General of Foreign Trade and Customs officers. The petitioners were informed that the documents requested are not being relied upon in the show cause notice. In respect of the cross-examination of certain officers, the petitioners were informed that their names and designation had not been furnished. Therefore, the show cause notice and the proceedings in pursuance thereof were adjourned. 9. The Revenue has relied upon the copies of the show cause notice addressed to several entities. Then, it is submitted that the first petitioner filed appeal for early hearing and application for stay, inter alia, impugning therein a letter of 12th May, 2016, addr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orsed the bills of entry at the relevant time. The learned Additional Solicitor General, on instructions, states that the Revenue is agreeable to do so. The petitioners must furnish the details of the bills of entry which have been endorsed by the officers on a given date and time and their designation and thereupon the Revenue would agree to make them available for cross-examination by the petitioners' representative during the course of adjudication of the show cause notice. 11. We accept this statement made by the learned Additional Solicitor General as an undertaking to this Court. We permit the petitioners to furnish the details of these officials who have endorsed the concerned and relevant bills of entry within two weeks as st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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