TMI Blog2019 (2) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to furnish the bank guarantee. Since the goods were found to be 'Cold Rolled', respondent No.2 assessed the Bills of Entries and ordered for release of the goods vide out of charge order, Annexure P-16. Vide letter dated 2.8.2016 (Annexure P-17), respondent No.2 returned the Bank Guarantee of the petitioners. We dispose of the present petitions by granting liberty to the petitioners to file a detailed and comprehensive reply to the show cause notice dated 13.12.2016 (Annexure P-1) raising all the pleas as raised in the present writ petition before the appropriate authority within a period of one month from the date of receipt of the certified copy of the order. - CWP-1964-2017 - - - Dated:- 31-1-2019 - MR AJAY KUMAR MITTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexure P-2 Colly). Since the goods were not being examined after the filing of the Bills of Entries and demurrage and detention charges were being taken, the petitioners filed CWP-185-2016. Thereafter, the examination of the goods started on 14.1.2016 by the local Chartered Engineer appointed by respondent No.2 who drew samples of the goods and sent the same for testing to M/s Perfect Laboratory, Pune. The Chartered Engineer opined that the goods were 'Cold Rolled Coils' and submitted his report dated 19.1.2016 (Annexure P- 3) to respondent No.2. The petitioners submitted the reports along with provisional assessment order dated 28.1.2016 directing the petitioners to furnish bond along with Bank Guarantee for clearance of goods bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es from each consignment and for sending the same for testing to Bokaro Steel Plant to find out as to whether the goods were Hot Rolled or Cold Rolled. The reports of Bokaro Steel Plant were received directly in the Court which were opened and it was opined therein that the material was Cold Rolled Steel as is clear from the order dated 8.7.2016 (Annexure P-12). This Court vide order dated 12.7.2016 (Annexure P-14) ordered for release of the goods and as regard the variation of thickness of the goods as raised by respondent No.1 vide affidavit dated 12.7.2016 (Annexure P-13), petitioner No.1 was directed to furnish the bank guarantee. As the goods were not released, this Court vide order dated 2.8.2016 (Annexure P-15) ordered for release of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners submitted that the show cause notice dated 13.12.2016 (Annexure P-1) is without jurisdiction. Learned counsel further urged that the said notice was liable to be quashed being time barred. 5. On the other hand, learned counsel for respondent No.1 submitted that the petitioners were liable to pay the amount as demanded by the show cause notice. 6. After hearing learned counsel for the parties, perusing the present petitions and without expressing any opinion on the merits of the case, we dispose of the present petitions by granting liberty to the petitioners to file a detailed and comprehensive reply to the show cause notice dated 13.12.2016 (Annexure P-1) raising all the pleas as raised in the present writ petition bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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