Court grants interim relief restraining recovery of duty, interest, and penalty. Respondents to file reply affidavit.

The Court granted interim relief to the petitioner by restraining the respondents from recovering differential duty, interest, and penalty as per the show-cause notice, citing lack of jurisdiction. The respondents were directed to file a reply affidavit within six weeks. The Court allowed for a rejoinder within two weeks and granted liberty to apply for early disposal of the writ petition based on the pending review application before the Supreme Court.

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Issues:
Challenge to show-cause notice dated February 28, 2019 based on lack of jurisdiction. Interpretation of Supreme Court decisions regarding jurisdiction in similar cases. Pending review application before the Supreme Court. Likelihood of challenge to a High Court judgment. Granting of interim relief restraining recovery of duty and penalty.

Analysis:
The writ petition challenges a show-cause notice issued on February 28, 2019, citing lack of jurisdiction. The petitioner's counsel relies on Supreme Court decisions, including M/s. Canon India Pvt. Ltd. Vs. Commissioner of Customs and Commissioner of Customs, Kandla vs. M/s. Agarwal Metals and Alloys, to argue the notice lacks jurisdiction. Additionally, the petitioner cites a previous judgment by the same Bench to support their claim for setting aside the notice.

The respondents' counsel informs about a pending review application before the Supreme Court related to the Canon India Pvt. Ltd. case and a policy decision to appeal High Court orders where show-cause notices have been challenged based on this decision. It is mentioned that the judgment cited by the petitioner is likely to be challenged before the Supreme Court soon, although no interim order has been issued in the review application.

Considering the circumstances, the Court finds that the petitioner has a strong case for interim relief. An interim order is granted restraining the respondents from taking any steps for the recovery of differential duty, interest, and penalty as per the impugned show-cause notice. The respondents are directed to file a reply affidavit within six weeks, with a provision for a rejoinder within two weeks thereafter. The Court grants liberty to apply for early disposal of the writ petition based on the outcome of the pending review application before the Supreme Court.

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