9911796707
TMI Blog2022 (9) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs, Customs House, Marmagoa. The impugned show cause notice pertains to 17 bills details of which are set out in a table as contained in paragraph 3 of the said show cause notice. 2. The petitioner is yet to file a reply to the show cause notice. Learned Counsel for the petitioner states that the reply would be filed within a period of four weeks from today. 3. The concern as raised by the petitioner in the present petition is to the effect that the revenue is likely to take recourse to the General Alert Circular no. 2/2019 dated 15.04.2019 issued by the Directorate of Revenue Intelligence (DRI). It is the petitioner's contention that such circular is being impliedly applied in the petitioners' case, as seen from the conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar no. 2/2019 to the petitioner within seven days from the date of the said order, as also granted seven days time to the petitioner to file an additional response to the show cause notice and accordingly disposed of the petition, directing the adjudicating authority to pass fresh orders on its own merits on the show cause notice issued to the petitioner, without referring and relying upon the General Alert Circular no. 2/2019. The relevant paragraphs (paragraphs nos. 6, 9 and 10 ) of the said order are required to be noted which read thus : 6. Ms. Desai submits that without prejudice, if the impugned letter dated 23rd September, 2019, is set aside and the matter is remanded to the adjudicating authority for afresh adjudication, after affo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld illegal as there is every likelihood that the revenue may apply the General Alert Circular no. 2/2019 in adjudicating the impugned show cause notice and such action on the part of the revenue would be contrary to the orders dated 13.02.2020 passed by this Court on the petitioner's Writ Petition. 6. Having heard Mr. Mundhra, learned Counsel for the petitioner and Ms. Asha Desai, the learned Counsel for the revenue, we are of the opinion that the petitioner needs to respond to the show cause notice by raising all permissible contentions as available in law including the contentions as available to the petitioner under the orders dated 13.02.2020 passed by the Division Bench of this Court as noted above. We are hence not inclined to ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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