TaxTMI 
TaxTMI 
2019 (12) TMI 1075
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....r. Amit Bansal, SSC with Mr. Aman Rewaria and Ms. Vipasha Mishra, Advs. ORDER D.N. PATEL, CHIEF JUSTICE (ORAL) CM Appl. No. 50489/2019 (condonation of delay) 1. This application has been preferred for condonation of delay of five days in preferring the review petition in WP(C) No. 8205/2017, which was disposed of finally by this Court vide order dated 15th October, 2019. 2. Looking to the....
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....oreign Trade (DGFT) and Public Notice No. 20/201-2020, dated 25th August, 2017 and the applicability of the said Notifications and Public Notice to the gold coins imported by the petitioner. 3. We have, in our judgment, held that the aforesaid Notifications 24/2015-2020 and 25/2015-2020, dated 25th August, 2017, were, in fact, gazetted only at 10:47 p.m. on 28th August, 2017 and, would, come to ....
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....that Notifications 24/2015-2020 and 25/2015-2020, dated 25th August, 2017, and Public Notice 20/2015-2020, also dated 25th August, 2017, would not apply to the coins imported by the various petitioners, as the said gold coins had left the Republic of Korea on 25th August, 2017. 6. Under the impression that the Show Cause Notice, proposing confiscation of gold coins and imposing of penalty, issue....
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....re was no challenge to the said Show Cause Notice, an error has crept into our judgment. 8. The confusion appears to have arisen owing to the challenging by the petitioner of Notifications 24/2015-2020 and 25/2015-2020, dated 25th August, 2017, and Public Notice 20/2015-2020, also dated 25th August, 2017, vide one writ petition, i.e., WP(C) 7839/2017, and the Show Cause Notice, issued in terms of....