9911796707
TMI Blog2024 (2) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the Respondents, would certainly take into consideration all such contentions, including the issues on the law laid down by the Supreme Court in the case of Canon India Pvt. Ltd.[ 2021 (3) TMI 384 - SUPREME COURT] and pass appropriate orders on the show cause notice. The Petition is accordingly disposed of directing the Respondents to adjudicate Show Cause Notice dated 6th February 2020 as expeditiously as possible, and, in any event, within a period of 6 months from today. As the Show Cause Notice is issued about 4 years back, there cannot be any further delay in the adjudication of the same. All contentions of the Petitioners are expressly kept open for agitation in the adjudication of the Show Cause Notice - Petition is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 2019 and 8th November 2019. 4. Before issuance of the Show Cause Notice, the Petitioner, as a precautionary measure, and to avoid higher penalty amount, made a payment of Rs. 62,88,877/- (including applicable interest) vide Form TR-Challan dated 22nd March 2019 for an amount of Rs. 26,36,484/- and by way of demand drafts dated 2nd May 2019 for an amount of Rs. 36,52,393/-. 5. The aforesaid investigation culminated into issuance of impugned Show Cause Notice dated 6th February 2020 under Section 28(4) of the Act by Respondent No. 2, wherein, Petitioner No. 1 was asked to show cause as to why the said goods imported vide various Bills of Entry should not be classified under CIT 84135090 and IGST should not be levied in terms of Sr. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irection in the nature of Mandamus or any other appropriate writ thereby declaring that Respondent No. 2 does not have jurisdiction to issue the Show Cause Notice F. No. DRI/MZU/F/INT-27/Maxpure/2019 dated 06.02.2020 (Exhibit A) which is without jurisdiction and authority of law; b) That this Hon'ble Court may be pleased to issue a Writ of Certiorari or any other appropriate writ, order or direction calling for the record and proceedings related to Show Cause Notice F. No. DRI/MZU/F/INT-27/Maxpure/2019 dated 06.02.2020 (Exhibit A), and all other records pertaining thereof and after considering the validity, legality and propriety thereof, be pleased to quash and/or set aside the Show Cause Notice F. No. DRI/MZU/F/INT-27/Maxpure/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nounced its decision in the case of Cannon India Pvt. Ltd. (supra). What has been laid down by the Supreme Court in such decision is the law of the land under Article 141 of the Constitution of India. The adjudicating officer is thus bound by the law as laid down by the Supreme Court in the said decision. The Petitioners can certainly raise such plea placing reliance on the said decision of the Supreme Court, and in that case it would be incumbent for the adjudicating officer to consider the applicability of the said decision and if so applicable, abide by the said decision in adjudicating the Show Cause Notice. In the event, the said decision is not applicable, reasons for the same are required to be furnished by the adjudicating officer. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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