TMI Blog2022 (2) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioners had earlier filed W.P.Nos.28574 28575 of 2013. These writ petitions were inspired earlier from the decision of the Hon'ble Supreme Court in COMMISSIONER OF CUSTOMS VERSUS SAYED ALI [ 2011 (2) TMI 5 - SUPREME COURT ] which view has been now confirmed by the Hon'ble Supreme Court in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [ 2021 (3) TMI 384 - SUPREME CO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. 2. There is no representation on behalf of the petitioners. However, the learned Senior Standing Counsel for the respondents assisted the Court. In W.P.No.7069 of 2021, the petitioner has challenged the impugned record of physical hearing dated 01.03.2021 of the second respondent and to quash the same. In W.P.No.7075 of 2021, the petitioner has prayed for a direction to the second responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under Section 28 of the Customs Act, 1962. Under these proceedings, the petitioners who were issued with the Show Cause Notices, to show cause as to why penalty should not be imposed on them under Section 112 of the Customs Act, 1962 have filed these writ petitions. 5. Though the learned counsel for the petitioners are not present, what is evident from a reading of the averments in the affida ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I have also considered the arguments advanced by the learned counsel who appeared in the batch and assisted the Court. 7. The Show Cause Notices in these proceedings are dated 16.09.2013. The petitioners had earlier filed W.P.Nos.28574 28575 of 2013. These writ petitions were inspired earlier from the decision of the Hon'ble Supreme Court in Commissioner of Customs Vs Sayed Ali , 2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is noticed that the dispute pertains from the year 2015 and the issue is lingering in this Court and the petitioners have approached again this Court in 2021. Considering the same, I direct the respondents to pass appropriate orders on merits and in accordance with law, within a period of three months from the date of receipt of a copy of this order. 11. It is needless to state that the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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