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2022 (7) TMI 932

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..... e officials challenged the order of the learned Single Judge in W.A.(MD).No.556 of 2022 [ 2022 (6) TMI 1189 - MADRAS HIGH COURT] , which got dismissed. Hence, the respondent has issued show cause notice and given option for personal hearing, as he was constrained to conclude the same, in view of the order passed in W.P(MD)No.8916 of 2022, dated 28.04.2022 [ 2022 (4) TMI 1413 - MADRAS HIGH COURT] . It is only a classification issue, which is primarily proceeds based on the Notification No.20/2015, dated 25.07.2018. Now, this Notification has been stayed by the High Court of Karnataka in W.P.No.2898 of 2022, by order dated 10.02.2022 (following the order in W.P. No. 1329/2022 dated 8.2.2022, which is passed in following the order of Apex c .....

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..... ct the respondent to release the goods for Re-Export on execution of Bond for the full value of the goods in terms of order in W.P.(MD).No.8916 of 2022 and W.A.(MD).No.556 of 2022 and C.M.P. (MD).No.4839 of 2022. 2.Mr.B.Vijayakarthikeyan, learned Standing Counsel takes notice for the respondent. By consent, this writ petition is taken up for final disposal at the admission stage itself. 3.The learned counsel appearing for the petitioner submitted that the petitioner is running the business of import and export of various commodities including Areca Nuts/Betelnuts with registered IEC No.BWXPS5138M issued by the office of the DGFT and also registered under GST. The petitioner imported Betelnut products commonly known as 'Supari' .....

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..... 2022, dated 10.02.2022, wherein, Notification No.20/2015-2020, dated 25.07.2018 has been stayed. He further submitted that the Principal Bench of this Court in W.P.Nos.3601 and 3603 of 2022, dated 04.04.2022, which followed the earlier order passed in W.P.No.24062 of 2021, dated 12.11.2021, permitted provisional clearance pending adjudication on execution of bond to clear Betelnuts. 4.The respondent challenging the learned Single Judge order of this Court in W.P.(MD).No.8916 of 2022, dated 28.04.2022, filed writ appeal in W.A(MD)No.556 of 2022 and the same was dismissed with an observation that the respondent to exercise their option as per the orders of the learned Single Judge upon the petitioner executing a bond to the full value of t .....

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..... ly and after receiving the documents from the authority, complete reply can be given later. An attachment was forwarded to the petitioner, but the same could not be opened, since it came under Google Drive, wherein, password is required to open the attachment, hence, the petitioner was denied the access to the attachment. In the meanwhile, the petitioner received personal hearing notice, dated 11.07.2022, directing the petitioner to appear on 12.07.2022 and thereafter, followed by second personal hearing on 12.07.2022, directing the petitioner to appear on 13.07.2022 and third personal hearing , dated 13.07.2022, directing the petitioner to appear on 15.07.2022 and notices have been addressed to the petitioner's address of M/s.Mahadev E .....

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..... 2022. Thereafter, the respondent filed writ appeal in W.A(MD)No.556 of 2022 to set aside the order, dated 28.04.2022, confirming the order of the learned Single Judge. The respondent undertaking is that, after the order of the learned Single Judge, it was left with period of only 45 days ie., within 30 days to issue show cause notice and complete enquiry and thereafter, within 15 days to pass appropriate orders. In total, they were left with only 45 days. In the meanwhile, the respondent filed a writ appeal, which consumed some time. The respondent running against time to complete the adjudication process, as per direction of this Court, took immediate steps sent notice to the petitioner. The show cause notice was received by the petitione .....

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..... constrained to conclude the same, in view of the order passed in W.P(MD)No.8916 of 2022, dated 28.04.2022. It is only a classification issue, which is primarily proceeds based on the Notification No.20/2015, dated 25.07.2018. Now, this Notification has been stayed by the High Court of Karnataka in W.P.No.2898 of 2022, by order dated 10.02.2022. 7.Be that as it may, now, the department has no objection to re-export the imported consignment of the petitioner. The only requirement for the department is that, the petitioner to execute a bond and to participate in the proceedings, for the show cause notice and enquiry. The issue can be decided on its own merits. The petitioner has to participate in all the proceedings without any delay. 8 .....

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