Axis Bank Ltd vs The Principal Additional ...
2021 Latest Caselaw 5350 Cal

S/L 28
04.10.2021
Court. No. 2
cm
                            WPA 13098 of 2021
                                 Axis Bank Ltd
                                      Vs.
                   The Principal Additional Director General,
                              DRI, Kolkata & Ors.
                         (Through Video Conference)

               Mr. B. L. Narasimhah
               Mr. Deepro Den
               Mr. Vivek Jain
                                               ... For the petitioner

               Mr. Kaushik Dey
               Mr. Tapan Bhanja
                                        ... For the Customs Authority



                     In this writ petition the writ petitioner is

               aggrieved by the impugned show-cause notice issued

               on 18th December, 2020 by the DRI authority 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 view of M/s. Canon India Private

               Limited (Supra) 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.
                                 2




     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 3rd January, 2022, 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 after puja Vacation; reply, if any, be

filed within two weeks thereafter.

     Accordingly, respondent No.2 is deleted from this

proceeding.

Let the matter appear in the list on 20th

December, 2021.

(Md. Nizamuddin, J.)