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2022 (9) TMI 960 - Customs
Applicability of General Alert Circular no. 2/2019 dated 15.04.2019 - proceedings are at the stage of adjudication of the show cause notice - whether the circular form the basis for a duty demand in the petitioner's case - HELD THAT:- The petitioner needs to respond to the show cause notice by raising all permissible contentions as available in law including the contentions as available to the petitioner under the orders passed by the Division Bench of this Court in VEDANTA LIMITED, VERSUS UNION OF INDIA, ASSISTANT COMMISSIONER OF 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.