9911796707
TMI Blog2022 (9) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... CUSTOMS, COMMISSIONER OF CUSTOMS, DIRECTORATE OF REVENUE INTELLIGENCE NEW DELHI, GOA [ 2020 (2) TMI 703 - BOMBAY HIGH COURT] - the petitioner's case need not be examined, when the proceedings are before the department at the stage of adjudication of the show cause notice. Let a decision on the show cause notice in accordance with law be taken within a period of three months from the date the petitioner submits its reply to the show cause notice. Petition disposed off. - STAMP APPLICATION MAIN NO.1721 OF 2020-F - - - Dated:- 16-9-2022 - G. S. KULKARNI BHARAT P. DESHPANDE, JJ. Mr. Gopal Mundhra and Mr. P. Kakodkar, Advocates for the petitioner. Mr. P. Faldessai, Deputy Solicitor General of India for the respondent n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019, in which the petitioner assailed the duty demand dated 23.09.2019. In such order raising a duty demand, the Assessing Officer had referred to the said General Alert Circular no.2/2019 dated 15.04.2019 that too without putting the petitioner to notice of such circular as also without the petitioner being furnished a copy of the said circular. A co-ordinate Bench of this Court having heard the rival contentions of the parties on such Writ Petition, by an order dated 13.02.2020, partly allowed the said petition, inter alia recording a statement as made on behalf of the revenue that the impugned duty demand, could be set aside and the matter be remanded to the adjudicating Officer for fresh adjudication. On behalf of the revenue a sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ish a copy of the alert Circular No.2/2019 to the Petitioner, within 7 days from today. The Petitioners are granted 7 days time to file an additional response to the show cause notice issued to them and in the context of the alert Circular No.2/2019. The adjudicating authority, on remand, to dispose of the show cause notice issued to the Petitioner afresh and on its own merits, without referring to and relying upon the alert circular No.2/2019. The adjudicating authority to afford a personal hearing to the Petitioner before disposing of the show cause notice, as aforesaid. 10. In view of the above, the order now made by us and without prejudice to the rights and contentions of the Petitioner, Mr. Dada, learned Senior Advocate for the Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Court be pleased to issue a suitable Writ, order or direction in the nature of certiorari or any other writ, order or directions and call the records of the Impugned Alert Circular 02/2009 dated 15.4.2019 issued by the Respondent No. 4 and after going through the legality, validity and proprietary of the Impugned Alert Circular 02/2009 dated 15.4.2019, be pleased to quash the same; c. This Hon ble Court be pleased to issue a Writ of Mandamus, or a Writ in the nature of mandamus, or any other appropriate writ, order of directions, directing the Respondents by their servants, agents and subordinates to ascertain the Fe content on WMT basis for the purpose of classification and assessment and finalize the assessment, without any f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
