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TMI Blog2023 (10) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... nt review petition is directed against the judgment dated 27th November, 2019 passed by this Court in W.P.(C) 12233/2019. The said judgment was carried in appeal to the Supreme Court by way of S.L.P.(C) 30509/2019 [M/S Sumat Pershad And Sons & Anr Vs. Commissioner of Customs (Export) & Anr.] which was disposed of, by order dated 9th January, 2020 in the following terms:- "Learned counsel for the petitioners invited our attention to paragraph 39 of the Writ Petition to contend that the specific grievance of the petitioners was that the authority did not furnish copies of the relevant documents referred to in paragraph 7 of the communication dated 30.07.2019, despite the direction issued by the High Court and yet proceeded to pass Order-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... py of all the Bills of Entry on prescribed format as per Computer Data Base/EDI of Customs Department; (ii) The Copy of all the Licences/scrips containing all annexures and amendments, under which exemption from Customs Duty was granted, may kindly be provided; (iii) Copy of Statement of Sh. Sharafat Hussain recorded on 15.11.2017 and 16.11.2017 by SIIB; (iv) The Copy of Letters Issued by DGFT for amendment of Licences; (v) The Name of all the hiearchy officers who have registered, verified, checked, debited and audited the: Export Licences (DFIA, DEPB, FOCUS etc) in manual system as well as on-line system involved in SCN, may kindly be informed and the cross examination of all of them to find out the facts, may kindly be allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n which he received amount from Mr. Shrafat and disbursement of the funds by him may kindly be provided; (xiv) The document relating to the status of Mr. Vinod Kumar Pathror on the basis of which the entry in Customs Computer Data/EDI room was allowed to him may kindly be provided; (xv) The total amount recovered pending investigations may kindly be communicated, so, that the m/s Paper Merchant Association, Kagaz Bhawan, Chawri Bazar, Delhi may be requested to provide the party wise break up of amount. (xvi) Copies of all the docket files with note-sheets / examination reports pertaining to BEs wherein alleged Licences / Scrips used as mentioned in SCNs. (xvii) Copies of Item wise debiting ledger wrt to Registration Number of Licenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities. 3. The decision shall be taken by the Respondent No. 1 upon application of the petitioner dated 30th July, 2019 (Annexure P-5) in accordance with law as expeditiously as possible and practicable, preferably within a period of three weeks from today. 4. With these observations, this writ petition is hereby disposed of. 5. Liberty is reserved with this petitioner to approach the appropriate Tribunal/Court/Forum if so advised, in accordance with law with proper averments, allegations and annexures. 6. In view of the aforesaid order, time limit prescribed by this Court for adjudication of the show cause notice in our order dated 22nd July, 2019 in W.P.(C) 7830/2019 is extended and the same shall be adjudicated upon as expedit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticee's advocate pleading that the duty liability cannot be fastened on the importer. We examined the referred case laws and find that they are not applicable to the present proceedings as the facts are totally different, In the case of Sumit Wool Processors India. Ltd., the Tribunal has also referred to the other case law cited by the advocate of the Noticee that of Ineos (ABS), the DEPB scrips were obtained fraudulently by inflating the value of exports etc. In the present proceedings, the licenses were correctly obtained. Thus, without dwelling too much on the issue, it would suffice to say that the case laws cited are not relevant to the facts of the present proceedings and hence have no persuasive value. (ii) The Noticee No. 1 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the investigation as well as adjudication proceeding. Hence I am inclined to take decision in the instant SCN ex-parte to that extent." 7. We find on a comparison with para 15 and para 7 of the communication dated 30th July, 2019 that, in fact, the learned Commissioner has not returned any finding of the petitioner's request for being provided the original copies of the licenses/scrips as requested in para 7 of the representation dated 30th July, 2019. 8. Ms. Samiksha Godiyal, learned standing counsel for the revenue, submits that the learned Commissioner has provided some of the documents/details sought by the petitioner. 9. Be that as it may, seen in the light of the order passed by the Supreme Court and the specific requests made by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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