Punjab-Haryana High Court
M/S Goyal Steel Industries vs Union Of India And Ors on 5 October, 2021
POOJA SHARMA
2021.10.06 03:33
CWP No.20282 of 2021 (O&M) 1
112 IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CWP No.20282 of 2021 (O&M)
Date of decision : 05.10.2021
M/s Goyal Steel Industries aan, Petitioner
versus
UnionofIndia&ors, ae Respondents
CORAM : HON'BLE MR.JUSTICE AJAY TEWARI
HON'BLE MRS.JUSTICE ALKA SARIN
kkk
Present : Mr. Puneet Bali, Senior Advocate with
Mr. Saurabh Kapoor, Advocate for the petitioner.
Kee
AJAY TEWARI, J. (Oral)
By this petition the petitioner has made the following prayer :-
"Quashing the order/letter No.F.No.DRI/LDZU/856/(INT-02)/
(ENQ-1)/2020/916 dated 24.06.2021 (Annexure P-7) issued by
respondent No.2 i.e. Additional Director General, Directorate
of Revenue Intelligence extending time for issuance of Show
Cause Notice, in view of judgment of Hon'ble Supreme Court
in Cannon India Pvt. Ltd. Vs. Commissioner of Customs
(2021 SCCOnline SC 200) is not Proper and Competent
Officer under the Customs Act, 1962.
And/Or
Quashing the order/letter No.F.No.DRI/LDZU/856/(INT-02)/
(ENQ-1)/2020/916 dated 24.06.2021 (Annexure P-7) issued by
respondent No.2 i.e. Additional Director General, Directorate
of Revenue Intelligence who is not the Proper Officer or the
Customs Officer in terms of Section 110(2) of the Customs
Act, 1962;
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And/Or
Seeking directions to the respondent No.4 to permit
unconditional release of the goods, having been imported vide
Bills of Entries Nos.2086929 dated 23.12.2020 (Annexure P-
2) and 2103144 dated 24.12.2020, (Annexure P-3) seized vide
Seizure memo dated 18.02.2021 (Annexure P-6) being
contrary to the provision of Section 110(2) of the Customs
Act, 1962 as well as circular No.157/13/2021-GST dated
20.07.2021 (Annexure P-19) issued by respondent No.1.
And/or
Seeking directions to respondent No.4 to permit unconditional
release of the goods by permitting Re Export, imported vide
bills of Entries Nos.2086929 dated 23.12.2020 and 2103144
dated 24.12.2020, seized vide Seizure Memo dated 18.02.2021
(Annexure P-6) being contrary to the provisions of Section 110
(2) of the Customs Act, 1962 as well as judgment rendered by
the Hon'ble Delhi High Court in the case of Jatinder Kumar
Sachdeva Vs. Union of India 2017 (374) ELT 436 (Del.)"
The contention of learned senior counsel for the petitioner is
that despite the fact that there are unequivocal judgments to the effect
that respondent No.2 & 3 have no jurisdiction to initiate proceedings or
take any further proceedings and; despite the fact that the petitioner is
entitled to unconditional release of the goods and; despite the fact that
the petitioner has even prayed that he may be permitted to re-export the
goods back to the place of origin, the matter is not being decided and on
POOJA SHARMA
2021.10.06 03:33
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integrity of this document
the contrary, respondent No.2 has now issued a letter dated 24.06.2021
(Annexure P-7) in which it has been stated that even the show cause
notice in respect of the goods could be issued by 25.12.2021.
In our considered opinion, it would be appropriate if
respondent No.2 decides these three issues first by passing a speaking
order in accordance with law after affording an opportunity to the
petitioner within a period of two weeks from the date of receipt of the
copy of this order. For this purpose, the petitioner is directed to appear
before respondent No.2 on 08.10.2021 or on any other date when it is so
required to appear by the said respondent.
Petition stands disposed of with the above terms.
Since the main case has been decided, the pending Civil Misc.
Application(s), if any, also stands disposed of.
(AJAY TEWARI )
JUDGE
(ALKA SARIN )
JUDGE
05.10.2021
pooja sharma-I
Whether speaking/reasoned Yes/No
Whether Reportable : Yes/No
POOJA SHARMA
2021.10.06 03:33
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integrity of this document
