Kitchen Essentials And Ors vs The Union Of India And Ors
2021 Latest Caselaw 12789 Bom

                                                             22. wp 5154-21

Diksha Rane
              IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                     CIVIL APPELLATE JURISDICTION

                     WRIT PETITION NO. 5154 OF 2021

         Kitchen Essentials and ors.        ..Petitioners.
              Vs.
         The Union of India and ors.        ..Respondents.
                                -------------------
         Mr. Devashish Trivedi and Mr. Sumit Raghani i/b. Agrud
         Partners for the petitioners.
         Ms. Sangeeta Yadav for the respondents.
                                -------------------

                             C0RAM : DIPANKAR DATTA, CJ &
                                     M. S. KARNIK, J.

                             DATE    : SEPTEMBER 7, 2021
         P.C. :

1. An order dated June 25, 2021 passed by the

Commissioner of Customs (Appeals) is under challenge in

this Writ Petition. Such order was passed affirming the

order-in-original dated December 20, 2019 passed by the

Joint Commissioner of Customs.

2. These two orders have been passed in proceedings,

which commenced with issuance of a show cause-cum-

demand notice dated August 9, 2018 under Section 124

read with Section 28 of the Customs Act, 1962.

22. wp 5154-21

3. It is the contention of learned counsel for the

petitioners that the said show cause-cum-demand notice is

without jurisdiction inasmuch as the Directorate of Revenue

Intelligence lacks the power and/or competence under the

Act to issue such notice.

4. Our attention is invited to the judgment of the

Supreme Court in Civil Appeal No. 1827 of 2018 (dated

March 9, 2021) to contend that the issue raised in this Writ

Petition is squarely covered by the ratio thereof.

5. We are informed that Mr. Pradeep Jetly, learned senior

counsel has been engaged to represent the respondents;

however, today he is unavailable.

6. To enable Mr. Jetly to respond to the contention of the

petitioners, as noted above, we adjourn the hearing till next Digitally signed by DIKSHA DIKSHA DINESH Tuesday (September 9, 2021).

DINESH   RANE
RANE     Date:
         2021.09.08
         16:40:32
         +0530




                      (M.S. KARNIK, J.)                         (CHIEF JUSTICE)