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2018 (1) TMI 72

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..... ed 15.04.2013. There is no justification for this Court to interfere in the matter again and the Adjudicating Authority is expected to pass orders in accordance with law adjudicating show-cause notice issued to the petitioner - petition disposed off. - Writ Petition No. 49665/2017 (T-CUS) - - - Dated:- 12-12-2017 - Vineet Kothari, J. Mr. Chandrashekara K, Adv. for Petitioner Mr. Kiran S. Javali, Adv., for Respondent ORDER 1. This writ petition has been filed by the petitioner-M/s.Rajesh Exports Ltd., aggrieved by the communication Annexure-A dated 10.10.2017 issued by the Respondent-Director (TRU-I), Ministry of Finance, Department of Revenue, North Block, New Delhi, under the provisions of the Customs Act, 1962. .....

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..... y were produced satisfies Condition No.34(b) of the Notification No.12/2012 (customs). (iii) the Assay certificate issued by The Perth Mint certifying the content of the precious metals in the gold dore bars and declaring that The Perth Mint was appointed by the Australian Mining company by shom the gold dore bars were produced to conduct assay on the bars satisfies Condition No.34(c) of the Notification No.12/2012 (customs). (c) Grant such other relief or reliefs as deemed fit and proper in the circumstances of the case in the interest of justice and equity. (d) Award Costs . 5. Having heard the learned counsel for the petitioner, this Court is of the opinion that there is absolutely no justification for the petitioner t .....

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..... the matter has traveled upto Hon ble Supreme Court and directions have been issued by the Hon ble Supreme Court and High Court. In the meantime, certain Show Cause Notices were also issued by Directorate of Revenue Intelligence (DRI) for deciding the issued following the following principle of natural justice. In accordance with the provisions of Customs Act, 1962. Hon ble Supreme Court vide order dated 21.11.2016 in Special Leave Petition, SLP (CC) 21709/2016 has interalia directed as follows, while not interfering with the impugned order of the High Court at SLP stage. However, we make it clear that the show- cause notice may be decided by the authorities without being influenced by the orders passed by the high Court i.e., learned .....

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