2018 (9) TMI 1525

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...., Mr. Sanjay Agarwal Mr. Jas Sanghavi I/b Prompt Legal for the petitioner Mr. Pradeep S. Jetly for respondents Mr. R.R. Khandelwal, Addl. Commissioner of Customs JNCH present in Court. P.C. 1. This petition under Article 226 of the Constitution of India challenges a Communication dated 20th July, 2018 issued by the respondent no.3 (Deputy Commissioner of Customs). The impugned communicati....

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.... it was noticed that the above furnishing fabrics were classifiable under Chapter 63 Heading 63.04 under the Tariff Act. Thus, investigation was commenced and statements of the petitioner's officers were also recorded. We are informed that investigations are still in progress as no show-cause notice has yet been issued. Nevertheless, on 20th July, 2018 the impugned communication was issued whi....

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....r recovering the same. It is submitted that the respondents be restrained from pressurizing the petitioner to pay the amount before adjudication of show-cause notice, which may be issued by the respondents. In view of the above, it is prayed that the communication dated 20th July, 2018 be quashed and set aside. 4. Mr. Jetly, learned Counsel appearing for the Revenue on instruction of Mr. R.P. K....

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....g the show-cause notice, which is yet to be issued. It is submitted that the petitioner has already paid Rs. 7.5 crores without prejudice and under protest only in view of pressure tactics adopted by the Revenue out of a total dues of approximately Rs. 73 crores. We are not privy to what transpired between the officers of the Revenue and the officers of the petitioner. Therefore, we are unable ....