TaxTMI 
TaxTMI 
2022 (11) TMI 515
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....of this Court in M.P.No. 2 of 2013 in W.P.No.19153 of 2008. 2. The appellant had filed W.P.No.19153 of 2008 for the following relief:- "To issue a writ of mandamus directing the respondent to complete the adjudication proceedings pending before it in File No.S.Misc.45/2002-SIIB(ACC),pursuant to the show cause notice issued by the respondent dated 27.01.2005, following the due process of law and the principles of natural justice as enshrined and afford the petitioner company an opportunity of cross examination of the persons sought for vide its reply to the show cause notice dated 12.03.2007 in the proceedings before the respondent." 3. The writ petition was disposed of by directing the respondent to follow due process of law ....
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....ed therein and in the affidavit filed therewith the High Court will be pleased to modify the order dated 29.09.2008 in the above writ petition by deleting the observation to consider, the order of this Hon'ble Court dated 20.06.2005 passed in W.P.No.18918 of 2000 etc. Rev.Aplw.SR.No.13749 of 2013 Petition praying that in the circumstances stated therein and in the affidavit filed therewith the High Court will be pleased to review the order dated 29.09.2008 passed in W.P.No.19153 of 2008 and pass such further order as this Hon'ble Court may deem fit and proper in the circumstances of the case. M.P.No.1 of 2013 in Rev.Aplw.SR.No.13749 Petition praying that in the circumstances stated therein and in the affidavit filed ther....
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....18 of 2000 etc. batch of cases. When the facts are distinguishable then the case of the petitioner is to be decided independently. Accordingly the order dated 29.09.2008 passed in W.P.No.19153 of 2008 stands modified in respect of paragraph No.5 as under: "Considering the facts and circumstances, respondents are directed to commence and complete the entire process pursuant to the show cause notice issued to the petitioner by the respondent on 27.01.2005 and pass final orders on merits and in accordance with law and by affording an opportunity to the writ petitioner, within a period of four months from the date of receipt of a copy of this order." 7. The case of the appellant is that the respondent, Customs Department has heavily....
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....constrained to file the Miscellaneous Petitions to modify the order dated 29.09.2008 and for review as mentioned above. That apart, it is submitted that the appellant sought for cross examination of its own employees and directors. In this connection, reference was made to para 5.2 of the counter affidavit filed by the respondent before this Court, which reads as under : "5.2 It is submitted that on 09.07.2008, the 3 SCNs issued by the customs seaport Commissionerate Chennai were also transferred to this respondent by the Chief Commissioner of Customs, Chennai Custom Zone in order to have comprehensive adjudication proceedings. However, in view of the pendency of the modification petition against the order in W.P.No.19153/2008 date....
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....set aside the order dated 16.09.2021 of the learned Single Judge of this Court in dismissing the Miscellaneous Petition Nos.1 & 2 of 2013 in W.P.No.19153 of 2008 and Miscellaneous Petition No.1 of 2013 in Rev.Aplw.Sr.No.13749 of 2013. 14. The Appellant cannot take advantage of the decision of this Court in W.P.No.18918 of 2000 vide order dated 24.06.2005. The order dated 24.06.2005, has not laid down the law, so as to have a binding of force of law as a precedent. 15. That apart, reliance placed on the aforesaid order dated 24.06.2005 in W.P.No.18918 of 2000, shows it was disposed of at the time of admission on 24.06.2005. 16. W.P.No.19153 of 2008 was also disposed on 29.09.2008 (ex parte), at the time of admission, as is evident f....