2017 (6) TMI 688

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....Aggarwala, Amit Bansal, Akhil Kulshreshta ORDER 1. Mr. R.K. Sanghi, learned counsel for the Petitioner has placed before the Court a copy of Circular No.1053/02/2017-CX issued by the Central Board of Excise & Customs ('CBEC') dated 10th March, 2017, which is titled: 'Master Circular on Show Cause Notice, Adjudication and Recovery -reg.' Para 9.3 of the said Circular deals with 'Call-Book Cases.'....

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....resent petition is that soon after the judgment of this Court, Notification No. 61-2016-Customs(NT) dated 4th May, 2016 was issued by the Department of Revenue empowering the officer of the Directorate of Revenue Intelligence ('DRI') to adjudicate the Show Cause Notice ('SCN') issued to the Petitioner on 3rd April, 2013. This was done purportedly to overcome the defects pointed out by this Court i....

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....preme Court against the decision of this Court in Mangli Impex Ltd. v. Union of India (supra) the question of considering the challenge to the Notification dated 4th May, 2016 might arise at that stage. 5. Mr. Sanghi also pointed that the adjudicating authority has required the Petitioner to appear in the adjudicating proceedings notwithstanding that the case had to be treated as a 'Call-Book Cas....