M/S. Aktel By Proprietorship ... vs Union Of India And Ors
2021 Latest Caselaw 1081 Cal/2

OD-7
                                  ORDER SHEET

                                WPO No. 822 of 2021

                         IN THE HIGH COURT AT CALCUTTA
                           Constitutional Writ Jurisdiction
                                  ORIGINAL SIDE

                   M/S. AKTEL BY PROPRIETORSHIP ANAND KUMAR & ORS.
                                       Vs.
                               UNION OF INDIA AND ORS.

BEFORE:
The Hon'ble JUSTICE MD. NIZAMUDDIN
Date : 24th September, 2021.

(Via Video Conference)


                                                                         Appearance :
                                                       Mr. Rajeev Kumar Agarwal, Adv.
                                                                  ...for the Petitioners.

                                                              Mr. Kaushik Dey, Sr. Adv.
                                                              Mr. Abhradip Maity, Adv.
                                                                 ...for the Respondents.

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

impugned show-cause notice issued on 13th April, 2020 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 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 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.

Learned Counsel appearing for the respondents submits that respondent

no.2 has no role to play and his name should be deleted in this proceeding.

Accordingly, respondent no.2 is deleted from this proceeding.

Let the matter appear in the list on 20th December, 2021.

(MD. NIZAMUDDIN, J.)

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