Ravichandra Mishra vs The Commissioner Of ...
2022 Latest Caselaw 1640 Cal/2

OD - 12

                         ORDER SHEET
                        WPO/2175/2022
                IN THE HIGH COURT AT CALCUTTA
               CONSTITUTIONAL WRIT JURISDICTION
                         ORIGINAL SIDE

                   RAVICHANDRA MISHRA
                           VS
        THE COMMISSIONER OF CUSTOMS(PORT) AND ORS.


BEFORE:
The Hon'ble JUSTICE MD. NIZAMUDDIN
Date : 19th May, 2022.
                                                                   Appearance:
                                                      Mr. Samrat Dey Paul, Adv.
                                                            ...For the Petitioner

                                                         Mr. Kaushik Dey, Adv.
                                                        Mr. Tapan Bhanja, Adv.
                                                         ...For the respondents

The Court : Heard learned advocates appearing for the parties.

In this matter, petitioner has challenged the impugned notice

dated 8th April, 2022, under Section 124 of the Customs Act, 1962 by

contending that the issues involved in this writ petition are covered by

the decision of the Hon'ble Supreme Court in the case of M/s. Canon

India Private Limited Versus Commissioner of Customs in Civil Appeal

No. 1827 of 2018 and one of the orders of this Court dated 24th

September, 2021 in WPO 822 of 2021 in the case of M/s. Aktel by

Proprietorship Anand Kumar & Ors. vs. Union of India and Ors.

Mr. Dey, learned advocate appearing for the respondent Customs

Authority submits that the facts and issues involved in this writ

petition are different from the cases involved in M/s. Canon India

(supra) and the order of this Court in M/s. Aktel (supra).

Considering the submissions of the parties, I am of the view that

question of law involved in this writ petition as to whether issues

involved in this writ petition are covered by M/s. Canon India and

judgment of this Court or not. This issue has to be gone into at length

after Summer Vacation and accordingly let this matter appear 14th

June, 2022 for further consideration. In the meantime, no further

action will be taken against the petitioner on the basis of the aforesaid

impugned notice dated 8th April, 2022.

(MD. NIZAMUDDIN, J.) TR/