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M/s. Usms Saffron Co. Inc. Versus The Union of India & Another

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 on the rival contentions nor on the respective stands taken by the par .....

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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 powers under the Customs Act. During the course of their business, the p .....

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ich 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 that a duty-free import authorisation issued to Laxmi International was .....

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r, 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 and which, in turn, is upheld by his Court, would mean the Revenue is p .....

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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 adjudication. Letters were addressed by the petitioners on 29th April, .....

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e 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 designation had not been furnished. Therefore, the show cause notice and the pro .....

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e 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 clarify at the outset that we are not inclined to express any opinion ther .....

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, 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 Revenue is agreeable to do so. The petitioners must furnish the detail .....

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