9911796707
TMI Blog2024 (3) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... comply with the provisions of Regulations 5 10(1)(m) of the SCMTR, 2018 and Section 33, 34, 39, 40 41 of the Customs Act, 1962 - confiscation of goods - penalty - HELD THAT:- As the petitioners are handling the cargo of third parties and if the order-in-original is not suspended, it would be a serious and an irreparable prejudice not only to the petitioners but also to third parties with whom the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed accordingly. We, accordingly, dispose of this petition in terms of our aforesaid observations. - G. S. KULKARNI FIRDOSH P. POONIWALLA, JJ. For the Petitioners : Mr. Rafiq Mohammed a/w Ms. Rashmitha Ramchandran, Biju Joseph, A. Prakash and Bhoomika M., i/b Lloyd Johnson. For the Respondents : Mr. Subir Kumar a/w Ms. Kavita Shukla and Ms. Shruti Kalyanikar. P.C. 1. We have heard learned Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary contention as urged on behalf of the petitioners, is to the effect that in passing such drastic order, no show cause notice was issued to the petitioners as also no opportunity of hearing was granted to the petitioners. It is hence, the petitioners contention that the order of the nature as passed, which certainly has civil consequences, could not have been passed in such manner, ex facie in b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of hearing or for issuance of a show cause notice. In our opinion, such reading of the letter by the Commissioner itself is wholly misconceived. 6. In the facts and circumstances of the case, as the petitioners are handling the cargo of third parties and if the order-in-original is not suspended, it would be a serious and an irreparable prejudice not only to the petitioners but also to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be not acted upon. Ordered accordingly. 7. We, accordingly, dispose of this petition in terms of our aforesaid observations. 8. Let a show cause notice be issued to the petitioners within a period of two weeks from today and the same be replied by the petitioners within two weeks thereafter. The Commissioner to fix an appropriate date for hearing and after hearing the petitioner on all its con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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