2019 (2) TMI 1444

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....been filed under Articles 226/227 of the Constitution of India, whereby the petitioners have prayed for issuance of a writ of certiorari for quashing the show cause notice dated 13.12.2016 (Annexure P-1) and the order dated 23.12.2016 (Annexure P-19) passed by this Court in CWP-10036-2016. 3. A few facts necessary for adjudication of the instant petitions as narrated therein may be noticed. The petitioners are engaged in the business of import and trading of Prime/Secondary Cold Rolled Sheets/Coils (Non Alloys). During the course of business, the petitioners imported five consignments of Cold Rolled Coils (Non Alloy) Secondary and Defective at the Sea Port at Ballard Estate, Shevree Yard, Mumbai and filed the Bills of Entries Nos. 3753509,....

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....e were seized vide order dated 22.2.2016 (Annexure P-6) on the basis of test report obtained from M/s TCR Engineering (P) Ltd. The said goods were released vide provisional release order dated 23.2.2016 (Annexure P-7) subject to deposit of differential customs duty along with bank guarantee. The petitioners challenged the order, Annexure P-6, by filing CWP-4648-2016 and this Court vide order dated 4.4.2016 (Annexure P-8) directed the respondents to draw samples and destuff the material. Since one of the Custodian Mumbai Port Trust of the respondents ordered for auction of the goods, the petitioners withdrew CWP Nos. 185 and 4648 of 2016 with liberty to file a fresh one challenging all the orders. This Court vide order dated 9.5.2016 (Annexu....

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....rt set aside the said orders and directed this Court to decide the writ petition finally. During the pendency of SLP (C) 23479-23480 of 2016, the Union of India had also filed SLP and the same was also disposed of by the said common order. Respondent No.1 directed respondent No.2 to file an appeal against the impugned order which was filed by respondent No.2 vide letter dated 27.9.2016 (Annexure P-18). In pursuance to the order passed by the Supreme Court, this Court vide order dated 23.12.2016 (Annexure P-19) allowed the writ petitions. However, during the pendency of the writ petitions, respondent No.1 issued a show cause notice dated 13.12.2016 (Annexure P-1) raising a demand of Rs. 6,52,479/- as differential customs duty in respect of B....