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2025 (1) TMI 1384

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..... of the show-cause notice has been incorrectly noted. Learned Counsel for the Petitioner seeks to rely upon the document annexed as Annexure P-20 to the present Petition which records the date of show-cause notice as 31.08.1995. 1.1 Accordingly, the paragraph 4 of order dated 13.05.2024 is corrected to read as follows: "4. Mr. Subhash Tanwar, Central Government Standing Counsel for the respondent stated that in view of the facts as submitted by the petitioner, let the petitioner be asked to submit a representation (reply) in the department for re-consideration of the imposition of penalty in pursuance of show-cause notice dated 31.08.1995 and thereafter, the respondent shall take appropriate decision as early as possible, preferably, with .....

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..... addition to the satisfaction of the Development Commissioner, Noida Export Processing zone, Noida and violation of "Import & Export Policy in force at that point of time". 5. Subsequently, the Respondent in pursuance of the said show-cause notice, by an Order dated 28.09.1996 imposed a fiscal penalty to Rs.50 lacs on the Petitioner and also debarred the Petitioner from importing any goods, receiving import licence, customs clearance permits and allotment of imported goods through STC/MMTC or any other similar agency under Clause 8(1) of the Import Order from the date of issuance of said order upto 31.03.1999. The Petitioner being aggrieved, filed the appeal under Section 4 of the I&E Act read with section 20(2) of the FTDR Act, which was .....

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..... cise Act r/w the Customs Tariff Act, the penalty imposed under Rule 173 Q (1) of Central Excise Rules is bad and accordingly we set aside the same." 8. A Coordinate Bench of this Court had examined the matter briefly on 13.05.2024 and had directed the Petitioner to make a representation. As stated above, the representation has not reached the Office of the Respondent. 9. Learned Counsel for the parties jointly submit that the matter can be disposed of giving an opportunity to the Respondent to decide the representation of the Petitioner. 10. Accordingly, and with the consent of the parties, the present Petition is disposed of, with the following directions: (i) The Petitioner and/or his authorized representative will appear for hearing .....

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