Review relief for parity and record error led to quashing of the show cause notice in customs dispute.

The Delhi HC allowed review after finding that the earlier order had proceeded on an assumption that the show cause notice had not been challenged, when the writ record showed otherwise. That error justified correction in review. The Court also noted that identical relief had already been granted to a similarly placed party and that the Customs authorities did not oppose the prayer, so parity required the same treatment. As the notice was issued in connection with notifications already held inapplicable to the imports, it could not survive. The show cause notice dated 8 September 2017 was quashed and set aside.

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Issues: Whether the review petition should be allowed and the show cause notice dated 8 September 2017 issued to the petitioner should be quashed, when it was in fact challenged in the writ petition and relief had already been granted to a similarly placed party.

Analysis: The earlier order proceeded on the impression that the petitioner had not impugned the show cause notice, whereas the record showed that the notice had been challenged in the writ petition giving rise to the review. The resulting error justified correction in review. Since identical relief had been granted to another similarly situated petitioner and the Customs authorities did not oppose the prayer, the matter required parity of treatment. The notice, being issued in connection with the same notifications already held inapplicable to the imports, could not stand.

Conclusion: The show cause notice dated 8 September 2017 was quashed and set aside, and the review petition was allowed.

Final Conclusion: The petitioner obtained review relief and the impugned notice ceased to survive, with the result that the petitioner succeeded on the challenge.

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