2022 (9) TMI 1648 - HC - Customs

Objections filed by him before the Commissioner of Customs (Preventive) in response to the show cause notice dated 2.11.2021 - HELD THAT - The petitioner is stated to have filed his objections on 1.2.2022. The Commissioner of Customs (Preventive) is directed to deal with the petitioner s objections against the show cause notice dated 2.11.2021 and finalize the same by passing a reasoned and speaking order expeditiously preferably within a period of two months from the date of production of a copy of this order alongwith the application. It is made clear that this Court has not dealt with the issue at hand on merits. Petition disposed off.

Summary

In the case before the Allahabad High Court, presided over by Hon'ble Justices Attau Rahman Masoodi and Om Prakash Shukla, the petitioner sought a directive for the Commissioner of Customs (Preventive) to address objections filed in response to a show cause notice dated November 2, 2021, issued under Section 124 of the Customs Act, 1962. The petitioner's objections were submitted on February 1, 2022. The respondent's counsel, Digvijay Nath Dubey, raised no objections to this request. The Court ordered the Commissioner to "finalize the same by passing a reasoned and speaking order expeditiously," preferably within two months from receiving a copy of the order and application. The Court clarified that it did not address the merits of the case and disposed of the writ petition accordingly.