Court Quashes Show Cause Notice for Alleged Customs Duty Shortfall on Aluminum Scrap and Silicon Imports.

The court quashed the show cause notice dated 15-1-2010 issued by the Commissioner of Customs against the petitioner, a partnership firm, for alleged short payment of customs duty on the import of Aluminum Scrap and Silicon. The decision was based on a precedent set in CWP No. 10889 of 2015, where similar relief was granted. The respondent acknowledged the precedent, and despite an SLP being filed against the previous judgment, the court ruled in favor of the petitioner, aligning with the earlier judgment dated 22-7-2019.

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Issues:
Import of Aluminum Scrap and Silicon, Alleged short payment of customs duty, Show cause notice validity, Relief sought based on previous judgment.

Import of Aluminum Scrap and Silicon:
The petitioner, a partnership firm engaged in the manufacture of Aluminum Scrap and Silicon, imported these materials during January to September 2005. The Commissioner of Customs issued a show cause notice dated 15-1-2010 alleging short payment of customs duty.

Alleged short payment of customs duty:
The respondent, Commissioner of Customs, alleged that there was a short payment of customs duty by the petitioner in relation to the import of Aluminum Scrap and Silicon. This allegation led to the issuance of the show cause notice dated 15-1-2010.

Show cause notice validity:
The petitioners sought the quashing of the show cause notice dated 15-1-2010 as no order had been passed despite ten years having lapsed since its issuance. The counsel for the petitioners argued that a similar issue had been decided in favor of another petitioner in a previous judgment dated 22-7-2019, hence, they should also be entitled to similar relief.

Relief sought based on previous judgment:
The counsel for the petitioners referenced a judgment in CWP No. 10889 of 2015, titled M/s. Harkaran Dass Vedpal v. Union of India and Others, where relief was granted in favor of the petitioner therein. The respondent's counsel acknowledged this factual position and mentioned that an SLP had been filed against the said order. Ultimately, the court allowed the present petition in line with the judgment in CWP No. 10889 of 2015, dated 22-7-2019, and quashed the show cause notice dated 15-1-2010.

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