Bombay High Court
Micronizing India Llp vs Union Of India Through Secretary ... on 2 February, 2022
Bench: R.D. Dhanuka, S. M. Modak
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.3710 OF 2021
Micronizing India LLP ...Petitioner
V/s.
Union Of India & Ors. ...Respondents
Mr.Sushanth Murthy with Ms.Rima Kailas Oke for the Petitioner.
Mr.Sham V. Walve with Ms.Sangeeta Yadav for the Respondent.
CORAM : R.D. DHANUKA &
S.M. MODAK, JJ.
DATE : 2ND FEBRUARY, 2022.
(THROUGH VIDEO CONFERENCE)
P.C. :-
1. Heard learned counsel appearing for the parties. The
petitioner has prayed for a writ of certiorari for quashing and setting
aside the impugned show cause notice dated 15 th June, 2020 issued
by Additional Director, Directorate of Revenue Intelligence. The
petitioner has placed reliance on the judgment of the Hon'ble
Supreme Court in case of M/s.Canon India Private Limited vs.
Commissioner of Customs, 2021 (376) ELT 3 (SC) in support of
the submission that the authority who issued the show cause notice
has no jurisdiction to issue such show cause notice.
2. In several matters, this Court after considering the fact
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that the Revenue has filed the review petition before the Hon'ble
Supreme Court in the judgment in case of M/s.Canon India Private
Limited (supra) and the said review petition is pending, has granted
interim protection till 31st March, 2021. We are of the view that similar
interim protection can be also granted and this matter can be tagged
with Writ Petition No.2761 of 2021 in case of KBN Central Trading
Co. & Ors. vs. Union of India & Ors.
3. Insofar as the judgment of the Madhya Pradesh High Court
relied upon by Mrs.Yadav, learned counsel for the respondents in
case of Ashok P. Wagh vs. Union of India and Ors. is concerned, a
perusal of the said judgment indicates that the judgment of the
Hon'ble Supreme Court in case of M/s.Canon India Private
Limited (supra) was not pointed out. Be that as it may, after the
delivery of the said judgment, this Court has granted interim relief in
several matters in view of the review petition filed by the Revenue
being pending before the Hon'ble Supreme Court for disposal.
Reliance placed by the learned counsel on the said judgment of
Madhya Pradesh High Court is totally misplaced. The respondents
shall not proceed with the show cause notice dated 15 th June, 2020
and shall not take any coercive steps against the petitioner till 31 st
March, 2022. The parties shall be at liberty for early date of hearing
depending upon the out come of the review petition filed by the
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Revenue before the Hon'ble Supreme Court.
4. Place this matter on board along with Civil Writ Petition
No.5024 of 2021 and 5533 of 2021 and Original Side Writ Petition
No.2761 of 2021 on 28th March, 2022 for admission.
5. Affidavit in reply shall be filed within two weeks from
today with a copy to be served upon the petitioner's advocate
simultaneously. Rejoinder, if any, shall be filed within one week
thereafter.
(S.M. MODAK, J.) (R.D. DHANUKA, J.)
Digitally signed by
VASANT VASANT
ANANDRAO ANANDRAO IDHOL
Date: 2022.02.03
IDHOL 17:16:31 +0530
