9911796707
TMI Blog2025 (3) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... 345/2025 & CM APPL. 15786/2025, W. P. (C) 3346/2025 & CM APPL. 15787/2025. - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Seair Pvt. Ltd., the freight forwarder which is connected with the Petitioner firm. 4. The case of the Petitioners is that various consignments of 'walnut kernels' were to be exported by the Petitioners. A Show Cause Notice was issued on 18th October, 2023 against the Petitioners, raising various demands. The allegation in the said Show Cause Notice was that the goods which were imported were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Show Cause Notice has been reproduced in the Order-in-Original and there is no consideration of the stand of the Petitioners in the said order. In addition, it is submitted that if the Petitioners are relegated to the appellate remedy before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), a substantial amount of pre-deposit would have to be made by them. Reliance is placed on an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal before the CESTAT. This Court has not examined any of the grounds which have been raised by the Petitioners. All objections are kept open. The Petitioners are free to raise all their grounds of challenge to the impugned order before CESTAT. 8. Considering the nature of the matter and the submissions made today, in the unique facts and circumstances of these cases, the pre-deposit for filin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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