2023 (2) TMI 997

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....Vidhii Partners. For the Respondents : Mr. Jitendra Mishra with Mr. Satyaprakash Sharma and Ms. Manasi Bandwadekar. P.C. :- We have heard the learned Counsel at length. 2. Having considered the rival contentions, we do not deem it necessary to deal with the same in extensio as the proceedings are at the preliminary stage. The Petitioner is yet to file a reply to the show cause notice. ....

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....New Delhi, in the case of M/s. Seagram Manufacturing Ltd. vs. Commissioner of Customs, Delhi and also the final order passed on 29 June 2005. Para 6 thereof, which reads thus : "6. The impropriety alleged while proceeding under Rule 6 is that the Commissioner did not disclose or take into consideration the entire data relating to import of 'similar goods' during the period of disp....

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....d the investigation to disclose particulars of all imports and both sides were heard in relation to the data so disclosed. Both sides have also filed written summaries of their arguments". 5. The learned Counsel for the Respondents submitted that it is open to the Petitioner to raise such contention as may be available in law and that the authority will deal with the same, and it is not necessa....

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....horities will proceed as per the mandate of the Rules of 2007. If there is deviation therefrom to the prejudice of the Petitioner, the Petitioner would have its right open to filing an appeal. 8. Therefore, we leave the contentions of the parties open to be adjudicated in the proceedings pursuant to the show cause notice. It is open to the Petitioner to make a request to the authority that a co....