TMI Blog2020 (9) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... no.2 is directed to expeditiously adjudicate the Show Cause notice dated 10th July, 2018 preferably within a period of six months, in accordance with law. Petition disposed off. - W.P. (C) 5816/2020 - - - Dated:- 17-9-2020 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. V. Lakshmikumaran with Ms. Charanya Lakshmikumaran, Mr. Yogendra Aldak and Mr. Kunal Kapoor, Advocates. Respondents Through: Mr. Zoheb Hossain, Advocate for R-1. Ms. Sonu Bhatnagar with Mr. Vaibhav Joshi, Ms. Anushree Narain and Ms. Venus Mehrotra, Advocates for R-2, 3, 4 5. J U D G M E N T MANMOHAN, J: (Oral) 1. The petition has been heard by way of video conferencing. 2. On the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent case inasmuch as according to the said Circular, a common adjudicating authority is required to be appointed only in cases where multiple notices are issued from different customs locations. He emphasizes that inaction on the part of respondents, without any reasonable explanation, is arbitrary, unjust, unfair and highly prejudicial to interests of the petitioner. Issue notice. Mr.Abhishek Khanna, Advocate accepts notice on behalf of respondent no.1/UOI and Mr.Amit Bansal, Advocate accepts notice on behalf of respondent nos.2 to 5. Learned counsel for respondent nos.2 to 5 prays for and is permitted to obtain instructions within a week. List on 17th September, 2020. The order be uploaded on the websi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as stated that during course of adjudication proceedings, the importer was specifically asked by the AC (Group VB) as to whether the importer are importing goods from other ports as well; that the importer vide their letter dated 09.01.2020 have informed that they are importing goods into India at ACC Delhi, ACC Hyderabad and ACC Bengaluru. 3. It is submitted after perusing the case file (total pages 623 and notings of page 41) which pertains to the year of 2012 that there is no reference made by the importer that they also import from the other ports. However, the above referred letter issued by the adjudicating authority, is not available in the case file. The last record available in the case file is SCN dated 10.07.2018 issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n may be brought to the notice of this branch immediately; that this IR does not take into account any suppression or mis-declaration affecting the invoice values which shall be dealt with appropriately under the law and procedure as and when detected; that this decision shall be reviewed as and when information, additional or contrary to whatsoever furnished, is brought to the notice of this branch. Neither during the investigation nor subsequent to the issue of IR, any information was brought to the notice of this branch by the importer that they were importing from other commissionerates as well. 4. Keeping in view the fact that since only one show cause notice has been issued to the petitioner by Delhi Customs, this Court is of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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