Home Case Index All Cases Customs Customs + HC Customs - 2010 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 826 - HC - CustomsSecond Notice - Extended period of limitation - in view of the Supreme Court decision in the matter of Commissioner of Customs and Central Excise v. Charminar Nonwovens Ltd., (2004 -TMI - 46963 - SUPREME COURT OF INDIA) wherein the Hon’ble Supreme Court considered that there was an earlier decision and yet in subsequent matters the notices were issued. The Hon’ble Supreme Court was of the view that such notices can be issued and not liable to be challenged under Article 226 of the Constitution of India. In view of the findings of the Hon’ble Supreme Court in its decision, the argument of the learned counsel for the petitioners that by the decision of the Commissioner the issue had already been settled and it operates as issue estoppel, does not stand to reason because doctrine of issue estoppel does not apply in this case. The Investigation of facts in the matter that whether the notices are sustainable or not, should better be done by the department authorities and we, in that view of the matter, refrain from interfering in the matter of issuance of notice. It would not in fitness in observing against the department that it has no jurisdiction to issue the notices. The petitioners would be at liberty to go before the department and join issue there. - Petition dismissed.
|