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of <h1>Writ petition dismissed after petitioner failed to respond to show cause notice despite direction</h1> <h3>M/s. R.K. Trade Links Versus Union of India, Central Board of Indirect Taxes and Customs, The Principal Commissioner of Customs</h3> M/s. R.K. Trade Links Versus Union of India, Central Board of Indirect Taxes and Customs, The Principal Commissioner of Customs - TMI Issues Involved:The judgment involves challenges to orders dated 10.10.2023, seeking a writ of Mandamus declaring a letter as illegal and opposing Article 14 and 19(1)(g) of the Constitution of India.Facts and Adjudication:The petitioner imported nut pieces from two companies, claiming exemption from duties under specific notifications. Customs authorities initially did not clear the goods, seizing them due to alleged misclassification. After laboratory tests, the goods were cleared but deemed unfit for human consumption. The petitioner then sold the products in the market. A show cause notice was issued under the Customs Act, which the petitioner challenged in two writ petitions. The High Court dismissed the petitions, reserving the petitioner's right to respond to the notice. The petitioner failed to respond, leading to a subsequent notice for a personal hearing. The High Court noted serious allegations against the petitioner, including evasion of taxes, and emphasized the need for the petitioner to participate in the show cause proceedings. As the petitioner did not respond to the notice, the Court rejected the writ petitions, allowing the petitioner to participate in the proceedings and present evidence.Conclusion:The High Court dismissed the writ petitions, emphasizing the seriousness of the allegations against the petitioner and the need for active participation in the show cause proceedings. The Court reserved the petitioner's right to present evidence and participate further, highlighting the importance of engaging in the legal process rather than approaching the Court at every stage. No costs were awarded, and any pending applications were closed.
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