TaxTMI 
TaxTMI 
2023 (10) TMI 609
X X X X Extracts X X X X
X X X X Extracts X X X X
....31/2020 & CM APPL. 3957/2023 1. The present review petition is directed against the judgment dated 27^th November, 2019 passed by this Court in W.P.(C) 12233/2019. The said judgment was carried in appeal to the Supreme Court by way of S.L.P.(C) 30509/2019 [M/S Sumat Pershad And Sons & Anr Vs. Commissioner of Customs (Export) & Anr.] which was disposed of, by order dated 9th January, 2020 in the following terms:- "Learned counsel for the petitioners invited our attention to paragraph 39 of the Writ Petition to contend that the specific grievance of the petitioners was that the authority did not furnish copies of the relevant documents referred to in paragraph 7 of the communication dated 30.07.2019, despite the direction issued b....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... persons as requested and Personal Hearing may be granted on submission of reply:- (i) Copy of all the Bills of Entry on prescribed format as per Computer Data Base/EDI of Customs Department; (ii) The Copy of all the Licences/scrips containing all annexures and amendments, under which exemption from Customs Duty was granted, may kindly be provided; (iii) Copy of Statement of Sh. Sharafat Hussain recorded on 15.11.2017 and 16.11.2017 by SIIB; (iv) The Copy of Letters Issued by DGFT for amendment of Licences; (v) The Name of all the hiearchy officers who have registered, verified, checked, debited and audited the: Export Licences (DFIA, DEPB, FOCUS etc) in manual system as well as on-line ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ank of Shrafat Hussain showing the cheques issued by him to the firms of Mr. Vinod Kumar Prathor may be provided; (xiii) The statement of Bank Account of Mr. Vinod Kumar Prathor in which he received amount from Mr. Shrafat and disbursement of the funds by him may kindly be provided; (xiv) The document relating to the status of Mr. Vinod Kumar Pathror on the basis of which the entry in Customs Computer Data/EDI room was allowed to him may kindly be provided; (xv) The total amount recovered pending investigations may kindly be communicated, so, that the m/s Paper Merchant Association, Kagaz Bhawan, Chawri Bazar, Delhi may be requested to provide the party wise break up of amount. (xvi) Copies of all the doc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ndent No. 1 to decide the application preferred by these petitioners which is dated 30th July, 2019 (Annexure-P-5) whereby the petitioners are seeking cross examination of few witnesses and also demanding certain documents from the respondents authorities. 3. The decision shall be taken by the Respondent No. 1 upon application of the petitioner dated 30th July, 2019 (Annexure P-5) in accordance with law as expeditiously as possible and practicable, preferably within a period of three weeks from today. 4. With these observations, this writ petition is hereby disposed of. 5. Liberty is reserved with this petitioner to approach the appropriate Tribunal/Court/Forum if so advised, in accordance with law with proper ave....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dealt with the aforenoted request contained in the representation dated 30th July, 2019 in para 15 of the order which reads as thus:- "15. Before parting, I consider it necessary to discuss the following issues pleaded by the noticees:- (i) The two case laws cited by the Noticee's advocate pleading that the duty liability cannot be fastened on the importer. We examined the referred case laws and find that they are not applicable to the present proceedings as the facts are totally different, In the case of Sumit Wool Processors India. Ltd., the Tribunal has also referred to the other case law cited by the advocate of the Noticee that of Ineos (ABS), the DEPB scrips were obtained fraudulently by inflating the value of ex....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of the officers in the instant case as their role in clearance of imported goods is undisputed. (iv) The Order of the Hon'ble High Court Delhi in the matter of preventive detention of Noticee No. 3 under the COFEPOSA Act, 1974 has no bearing in this proceeding. (v) The Noticee No. 4 did not join the investigation as well as adjudication proceeding. Hence I am inclined to take decision in the instant SCN ex-parte to that extent." 7. We find on a comparison with para 15 and para 7 of the communication dated 30th July, 2019 that, in fact, the learned Commissioner has not returned any finding of the petitioner's request for being provided the original copies of the licenses/scrips as requested in para 7 of the represen....