M/S Sarla Performance Fibers Ltd. vs Union Of India
2021 Latest Caselaw 10853 Guj

      C/SCA/10806/2021                          ORDER DATED: 05/08/2021




             IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

              R/SPECIAL CIVIL APPLICATION NO. 10806 of 2021
==========================================================
                    M/S SARLA PERFORMANCE FIBERS LTD.
                                   Versus
                               UNION OF INDIA
==========================================================
Appearance:
MR NARESH JAIN, SENIOR ADVOCATE ASSISTED BY MR. VIPUL B
SUNDESHA AND MS AARTI AGARWAL (6689) for the Petitioner(s) No. 1,2
for the Respondent(s) No. 1,2,3
==========================================================

     CORAM:HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM
           NATH
           and
           HONOURABLE MR. JUSTICE BIREN VAISHNAV

                            Date : 05/08/2021
                             ORAL ORDER

(PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATH)

1. We have heard Shri Naresh Jain, learned Senior Counsel assisted by Shri Vipul Sundesha and Ms.Aarti Agarwal, learned counsels appearing for the petitioners.

2. Shri Jain, learned Senior Advocate submits that the impugned notice has been issued by an officer not duly authorized under law and as such the same would be without jurisdiction. In support of his submissions, he has placed reliance upon judgment of the Supreme Court in case of M/s. Canon India Private Limited vs. Commissioner of Customs in Civil Appeal No.1827 of 2018 dated 09.03.2021.

3. Admit. Issue Notice.

4. Connect with Special Civil application No.5340 of 2021.

(VIKRAM NATH, CJ)

(BIREN VAISHNAV, J) GAURAV J THAKER