TMI Blog2023 (8) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... nces, this Court deems it appropriate that the petitioner may be granted one final opportunity to put forth this case. The impugned order dated 15.12.2020 is set aside. The petitioner would appear before the respondent on 10.08.2023 along with his objections and supporting documents. The respondent would thereafter pass orders on merit after hearing the petitioner and considering the objections and documents filed in support during the hearing. Failure on the part of the petitioner to appear before the respondent on the aforesaid date would result in restoring the impugned order. Petition disposed off. - Honourable Mr. Justice Mohammed Shaffiq For the Petitioner in both Petitions : Mr. N. Viswanathan For the Respondents in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djournment of the hearing. However, the Adjudicating Authority having felt that enough opportunity have been granted for personal hearing (04 PH opportunity granted) to the noticee, another hearing was not scheduled. 2. The learned counsel for the petitioner would submit that during the above said period there was pandemic and therefore, there was difficulty faced by litigants in participating in the proceeding. Taking into account the adversities faced by the litigants, the Hon'ble Supreme Court has taken suo motu cognizance for extension of limitation in M.A.No.21 of 2022 in M.A.No.665 of 2021 in Suo Motu W.P.No.(c).3 of 2020 wherein, it has been held as follows: 1 . In March. 2020, this Court took Suo Motu cognizance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber of COVID cases across the country. Considering the prevailing conditions, the applicants are seeking the following: i. allow the present application by restoring the order dated 23.03.2020 passed by this Hon'ble Court in Suo Motu Writ Petition (C) NO. 3 of 2020; and ii. allow the present application by restoring the order dated 27.04.2021 passed by this Hon'ble Court in M.A. no. 665 of 2021 in Suo Motu Writ Petition (C) NO. 3 of 2020; and iii. pass such other order or orders as this Hon'ble Court may deem fit and proper. 5. Taking into consideration the arguments advanced by learned counsel and the impact of the surge of the virus on public health and adversities faced by litigants in the prevailing con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondone delay) and termination of proceedings. 3. It was submitted by the learned counsel for the petitioner that they had difficulties in appearing for the personal hearing fixed on 25.11.2020 in view of the pandemic which was not disputed seriously by the learned counsel for the respondent. 4. The learned counsel for the petitioner would also contend that impugned proceedings are bad inasmuch as impugned order has traversed beyond the allegation contained in the Show Cause Notice and thus cannot be sustained and in support of the above contention would draw the attention to para 22A of the impugned order, wherein an allegation was that the petition had connived with the exporter thereby attracting Section 114 and 144aa of the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar Yadav. All this proves the point that he is the actual exporter operating in the guise of one Shri Pappu and Shri Raj Kumar to turn the attention of the investigation and escape from the clutches of law in case his plans do not Act materialize, though investigation has not proceeded in this point of view. Hence, I hold Shri Devendra Kumar Yadav liable for penalty u/s 114 of the Customs Act, 1962 for his acts of commission and omission which have rendered the goods liable for confiscation. 5. I do not propose to examine the above aspects, I am of the view that during the pandemic, there was difficulties faced by the litigants, therefore, taking judicial notice, the Hon'ble Supreme Court was pleased to pass the above order / di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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