Manas Kumar Paul vs The Principal Commissioner Of ...
2021 Latest Caselaw 379 Cal/2

OD-8
                                ORDER SHEET
                      IN THE HIGH COURT AT CALCUTTA
                        Constitutional Writ Jurisdiction
                               ORIGINAL SIDE
                              WPO 183 OF 2021

                       MANAS KUMAR PAUL
                             Versus
 THE PRINCIPAL COMMISSIONER OF CUSTOMS, (PORT), KOLKATA AND ORS.




  BEFORE:
  The Hon'ble JUSTICE SHEKHAR B. SARAF
  Date : 12TH April, 2021.



                                                                       Appearance :
                                                        Mr. Biswajit Mukherjee, Adv.
                                                      Mr. Biswaroop Mukherjee, Adv.
                                                                 Mr. J. Mishra, Adv.
                                                                 ...for the Petitioner

                                                              Mr. Kaushik Dey, Adv.
                                                             Mr. Tapan Bhanja, Adv.
                                                              ...for the Respondents

The Court : In this writ petition the writ petitioner is aggrieved by the

adjudication order issued on February 5, 2021 by the DRI under Section 124

read with Section 28 of the Customs Act, 1962. As per the judgment of the

Supreme Court passed in M/s. Canon India Private Limited Versus

Commissioner of Customs in Civil Appeal No.1827 of 2018, the DRI has no

authority to issue any show-cause notice under Section 28 of the Customs Act,

1962. Paragraphs 18 to 23 of the judgment are relevant in this regard. In

pursuance of M/s. Canon India Private Limited (supra) such adjudicatory

order issued in pursuance of such show-cause notice is non-est in law and the

person issuing the show-cause notice has no authority under the Customs Act to

issue the said show-cause notice.

I have heard learned Counsel appearing for the parties and perused the

materials on record.

In my view, there appears to be a prima facie case for staying the show

cause notice following the judgment in M/s. Canon India Private Limited

(supra). Accordingly, the impugned show-cause notice is stayed till July 31,

2001, or until further orders, whichever is earlier.

I have not gone into the merits of the other arguments raised by the

learned Counsel appearing for the petitioner at this stage.

Accordingly, let affidavit-in-opposition be filed within four weeks; reply, if

any, be filed within two weeks thereafter.

Let the matter appear in the combined monthly list of July, 2021.

(SHEKHAR B. SARAF, J.) S. De