TaxTMI 
TaxTMI 
2023 (11) TMI 920
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.... These two petitions are filed by the different petitioner's challenging the orders dated 10.10.2023 (Exhibit P1). Since the grounds of challenge in both the writ petitions are on identical set of facts, they are being decided by way of this common order. 2. The relief sought for in both the writ petitions are of identical nature, which for ready reference is being reproduced herein under: "...to issue a writ, order, or direction more particularly one in the nature of Writ of Mandamus declaring the letter O.R. No. 124/2023-Adjn. Cus (PC) dated 10-10-2023 as illegal as being opposed Article 14 and 19(1)(g) of Constitution of India and consequently direct the 3rd Respondent to supply the examination reports which are part of Bi....
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....ve imported few consignments of nut pieces from M/s. Hai NHI Production Trading One Member Company Limited, and another consignment from M/s. November Import Export Co. Ltd., Vietnam. (b) The petitioner imported these goods taking advantage of the notification dated 01.06.2011 granting exemption of such goods from all duties as well as notification dated 31.12.2009 which stated 'determination of origin of goods under the preferential trade agreement between Government of ASEAN and India Rules 2009'. The petitioner imported these nut pieces declaring the said goods as agricultural rejected nut pieces residues and waste (used in animal feed) which is otherwise unfit for human consumption. The petitioner declared the category of the g....
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....itioner in two different writ petitions i.e. W.P.Nos. 20748 and 21245 of 2023. The challenge to the show cause notice among other grounds mainly was on the following grounds: (a) The authority issuing the show cause notice not being the competent authority under the Customs Act; (b) The authorities have not taken into consideration the response and explanation given to the department at the time of the pre-notice consultation; (c) The show cause notice does not deal with the submission of the petitioner made in their explanation to the pre-notice consultation; (d) The show cause notice proceedings is per se bad in law for the reason that the product has already been subjected to test before two of the lab....
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....e impugned notice dated 10.10.2023 whereby the petitioner was called upon for personal hearing on 19.10.2023. It is this notice which is under challenge in the present writ petitions. 9. If we look into the decision of this Court in the earlier round of litigation, it would be evidently clear that this Court was reluctant to entertain the writ petitions on account of the allegations levelled against the petitioner to be of serious nature. The finding of this Court while dismissing the said writ petitions in paragraph No. 15 reads as under: "Learned counsel for the petitioner had also relied upon certain decisions where the exemption has been granted in respect of waste materials and scrap materials. However, when we went t....