2020 (3) TMI 1013

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.... HASIT DAVE FOR THE PETITIONER ORDER (PER : HONOURABLE MS JUSTICE SONIA GOKANI) 1. Both these matters contained identical questions of facts and law and therefore are being decided by this common order. 2. The facts are drawn from Special Civil Application No. 6781 of 2020 for the purpose of adjudication, which are as follows:- 2.1. The petitioner is a proprietor of M/s. Lazio Expor....

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....posed. The present petitioner has alleged to have purchased and supplied readymade garments, Made ups - Dupattas and Scarves to the Sunshine Overseas. 2.3. It appears that the show cause notice was confirmed by order in original passed by the Commissioner of Central Excise, Customs and Service Tax, Daman confirming the penalty under Section 144(iii) and Section 112 of the Customs Act, 1962. ....

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....Siddhi Vinayak Syntex Pvt. Ltd. vs. Union of India and others [Special Civil Application No. 19437 of 2016] and Kansal Texo Tube Pct. Ltd. vs. Union of India [Special Civil Application No. 11155 of 2018 and allied matters]. 5. Without entering into the merits of the matter and noticing the fact that these petitions are preferred against the show cause notice relying on the ratio rendered in cas....