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2016 (9) TMI 777 - BOMBAY HIGH COURT

2016 (9) TMI 777 - BOMBAY HIGH COURT - 2017 (346) E.L.T. 582 (Bom.) - Denial of benefit of duty free import - saffron - duty free import authorisation - Assorted Confectionery and Biscuits - proceedings from the Court's judgment and order, copy of which is Annexure-M dated 15th February, 2016, are pending in the Hon'ble Supreme Court of India - cross-examination of such officials of the department who have endorsed the bills of entry at the relevant time. - Held that: - no opinion expressed .....

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the Respondents JUDGMENT P. C. 1. This petition under Article 226 of the Constitution of India challenges a show cause notice. 2. The prayer in the writ petition is to quash and set aside the impugned show cause notice dated 5th February, 2016, issued by the second respondent and all proceedings in furtherance thereof. 3. Mr. Sridharan, learned senior counsel appearing for the petitioner would submit that the petitioner was compelled to approach this Court for both respondents are exercising po .....

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ferred authorisation. They lodged 90 bills of entry, particulars of which are set out in Annexure-A. These bills of entry were either provisionally assessed or finally assessed and reliance is placed upon certain appellate orders. 5. Now, the matter stands concluded by the order-in-appeal and which order in appeal was unsuccessfully challenged in this Court. The subject show cause notice is issued and to deny the exemption granted in respect of saffron. That saffron was imported on the footing t .....

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this Court, but the Revenue's appeal was also dismissed by an order, copy of which is at Annexure-M. The petitioners heavily rely upon the order dated 15th February, 2016, passed by this Court. 6. It is stated that this order is challenged before the Hon'ble Supreme Court of India by the Revenue and that is how the Revenue would urge that they are empowered to issue a show cause notice. 7. However, Mr. Sridharan would submit that any matter concluded by the order passed by the Tribunal a .....

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er hand, would demonstrate, according to Mr. Singh, learned Additional Solicitor General, that the show cause notice is not only founded on the matters covered by the judgment as erroneously contended. The show cause notice refers to several acts of omission and commission. This writ petition is not maintainable simply because the petitioners have multiple remedies in the event a final order in the show cause notice is adverse to the petitioners. Secondly, the show cause notice was taken up for .....

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milar nature was made in the two letters. Reference is made to the same in paragraph 2 of the affidavit-in-reply at page 217. Then the petitioners adopted delaying tactics and requested for cross-examination of the Director General of Foreign Trade and Customs officers. The petitioners were informed that the documents requested are not being relied upon in the show cause notice. In respect of the cross-examination of certain officers, the petitioners were informed that their names and designatio .....

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nation and submission of documents is vague and cannot be accepted. The department filed its reply to this stay application and appeal and the Tribunal on 23rd May, 2016, passed an order of status quo and directed that the same shall be maintained until further orders of the Tribunal. All this, according to the learned Additional Solicitor General, results in delay in adjudication of the show cause notice issued way back in February, 2016. 10. We have noted these contentions, but we wish to clar .....

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use notice dated 5th February, 2016, to its logical end and conclusion, keeping all the contentions of the petitioners to the contrary intact, we called upon the learned Additional Solicitor General to take instructions as to whether the Revenue is ready and agreeable to grant the request of the petitioners for crossexamination of such officials of the department who have endorsed the bills of entry at the relevant time. The learned Additional Solicitor General, on instructions, states that the .....

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