9911796707
TMI Blog2019 (12) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... owing to this duplication of proceedings that this Court, under the impression that the Show Cause Notice dated 8th September, 2017 was not challenged, expressed its inability to quash the same. Mr. Amit Bansal, learned Senior Standing Counsel appearing for the Custom Authorities, very fairly does not oppose the prayer and acknowledges that, in fact, Show Cause Notice dated 8th September, 2017 has been challenged by the petitioner as well, in the present WP (C) 8205/2017. Impugned SCN is quashed - review petition allowed. - W.P.(C) 8205/2017 - - - Dated:- 11-12-2019 - HON'BLE THE CHIEF JUSTICE AND HON'BLE MR. JUSTICE C. HARI SHANKAR Petitioner: Mr. Kishore Kunal And Mr. Pratush Choudhary, Advs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicability of the said Notifications and Public Notice to the gold coins imported by the petitioner. 3. We have, in our judgment, held that the aforesaid Notifications 24/2015-2020 and 25/2015-2020, dated 25th August, 2017, were, in fact, gazetted only at 10:47 p.m. on 28th August, 2017 and, would, come to effect only at that point of time. As the imports of gold coins had been effected by the various petitioners prior thereto, we have held that the said imports could not be subjected to the rigour of Notifications 24/2015-2020 and 25/2015-2020, dated 25th August, 2017, and Public Notice No. 20/2015-2020 dated 25th August, 2017. 4. On the ground that the imports of the gold coins by them had not been effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment, the Show Cause Notice, dated 8th September, 2017, issued to it, had, in fact, been challenged, and that, in observing that there was no challenge to the said Show Cause Notice, an error has crept into our judgment. 8. The confusion appears to have arisen owing to the challenging by the petitioner of Notifications 24/2015-2020 and 25/2015-2020, dated 25th August, 2017, and Public Notice 20/2015-2020, also dated 25th August, 2017, vide one writ petition, i.e., WP(C) 7839/2017, and the Show Cause Notice, issued in terms of the said notifications and Public Notice, vide the present writ petition, i.e., WP (C) 8205/2017. It was owing to this duplication of proceedings that this Court, under the impression that the Show Cau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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