High Court grants condonation for review petition delay, quashes retroactive notifications

The High Court granted condonation of a five-day delay in filing a review petition, finding reasonable grounds for the delay. It held that Notifications and Public Notice issued by the DGFT could not be applied retroactively, leading to the quashing of the impugned notifications. The Court initially quashed a Show Cause Notice proposing confiscation of gold coins and penalties but later clarified and set it aside, ensuring parity with relief granted to another party. The Senior Standing Counsel for the Custom Authorities did not oppose this decision, resulting in the cancellation of the Show Cause Notice.

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Issues:
Condonation of delay in review petition filing
Validity of Notifications and Public Notice
Challenge to Show Cause Notice

Condonation of Delay:
The High Court considered an application for condonation of a five-day delay in filing a review petition related to a previous order. The Court found reasonable grounds for the delay and granted condonation, allowing the application and disposing of the matter.

Validity of Notifications and Public Notice:
The judgment revolved around Notifications 24/2015-2020 and 25/2015-2020, as well as Public Notice No. 20/2015-2020 issued by the DGFT on 25th August 2017. The Court determined that these notifications were gazetted on 28th August 2017 and could not be applied retroactively to imports made before that date. Consequently, the imports of gold coins prior to the notifications' effective date were not subject to them, leading to the quashing of the impugned notifications.

Challenge to Show Cause Notice:
The review petition sought to challenge a Show Cause Notice issued on 8th September 2017 proposing confiscation of gold coins and penalties. The Court initially quashed the notice based on the belief that it had only been challenged in a specific petition. However, it was later clarified that the notice had indeed been challenged by the petitioner in the present petition. Acknowledging this, the Court quashed and set aside the Show Cause Notice, allowing the review petition and ensuring parity with relief granted to another party. The Senior Standing Counsel for the Custom Authorities did not oppose this decision, leading to the Show Cause Notice's cancellation.

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