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2014 (10) TMI 43

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....By this petition under Article 226 of the Constitution, the petitioner has sought the following reliefs :- "(a)   to hold the seizure of the goods under the panchanama drawn on 9 November, 2011 as illegal, null and void; (b)     to direct the respondent No. 2 - Commissioner of Customs (Export) Mumbai Zone-II to forthwith return to the petitioner the Bond and Bank Gu....

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....etitioner also paid the duty amount payable on the goods in question being Rs. 1,14,70,450 and Rs. 10,20,381 under protest. 5. The petitioner's case is that no duty is payable on the subject goods, as the same were to be used in execution of a Contract with ONGC and the petitioner was also given an Essentiality Certificate (EC) issued by the Director General of Hydrocarbons. Therefore, the s....

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....e notice will be issued within eight weeks from today. 7. In the facts of the present case, we find that the request for eight weeks to issue show cause notice is unreasonable. This is so as the petitioner has already deposited the duty amount in December, 2011 and also furnished bank guarantee to the respondent-Revenue to secure its due more than a year ago. Investigations would have been o....