TMI Blog2015 (1) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Mr. Chowdhury submits that he should decide these objections as preliminary issues. In my opinion, it will be up to the adjudicating authority to decide, whether to resolve these issues as preliminary issues or to resolve them along with other issues involved in the show cause notice. - Decided against Petitioner. - WP No. 385 of 2014 - - - Dated:- 13-8-2014 - I.P. Mukerji, J. Shri A.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the body of the show cause notice where there is reference, inter alia, to Section 111[O] of the Customs Act, 1962. 4. The duty had been levied according to Mr. Chowdhury and, thereafter, remitted as the petitioner was the beneficiary of import credit under a Special Strategic Package for Status Holders . This package is in para 3.7.2.1 of the Foreign Trade Policy 2003-2004. For achieving a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preliminary issues. In my opinion, it will be up to the adjudicating authority to decide, whether to resolve these issues as preliminary issues or to resolve them along with other issues involved in the show cause notice. 6. Should the authority decide to resolve the issues raised in this writ application along with the other issues, it should be in the form of a ruling. Adjudication of the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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