TaxTMI 
TaxTMI 
2024 (4) TMI 250
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.... "a) issue a writ, order, or direction in the nature of Certiorari or any other appropriate writ, order, or direction calling for the records and proceedings in relation to the Impugned Order (ANNEXURE-A) passed by Respondent No. 2 and all other records pertaining thereof, and whereafter, be pleased to quash and/or set aside the Impugned Order (ANNEXURE-A) passed by Respondent No. 2 insofar as it is illegal, arbitrary, without authority of law, violative of principles of natural justice and/or vitiate Articles 14 & 300A of the Constitution; b) issue a writ, order, or direction in the nature Certiorari or any other appropriate writ, order, or direction calling for the records and proceedings in relation to the Impugned SCN (ANNEXURE B) is....
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....carried without any specific authority to do so. 3.4. The Officers of DRI thereafter after inquiry and investigation, on being asked it was informed by Shri Rakesh Rampuria that he took out the cut and polished diamonds from the consignment imported by M/s. Karolina Surat SEZ and further informed that he was working as per the direction of Shri Vikas Chopra and Shri Vishal Soni both Directors of M/s. Karolina Trading India Private Limited. Shri Rakesh Rampuria also informed that he has been instructed by the Directors of M/s. Karolina to removed the said diamonds from Surat SEZ Unit and delivered to Shri Vishal Soni at Mumbai. 3.5. After inquiry, it was found by the Officers of DRI that the such cut and polished diamonds were imported by ....
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....tually weighed 2042.75 carats against the declared weight 2909.61 carat in packing list and export invoices; thus there being shortage of 411 pieces and 866.86 carats of declared diamonds. 83.63 Further the goods were established to be moissanite as per the Test Reports and were thus mis-declared as Cut and Polished Diamonds. 83.64 I find that M/s Spinel House Limited, Hong Kong exported the seized synthetic moissanite in the guise of cut and polished diamonds from their company in Hong Kong to M/s Karolina SEZ. It is on record that the actual synthetic moissanite diamonds detained under Panchnama dated 09/10.12.2021, 14.12.2021 & 28.12.2021 were exported by Spinel House Limited Hong Kong. It is on record that M/s Spinel House Limited....
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....the petitioner has approached this Court knowing fully well that there is an alternative efficacious remedy as the impugned show-cause notice and order are without jurisdiction and in violation of the Article 14 of the Constitution of India being arbitary. 4.2. It was submitted that there is also fragrant breach of principles of natural justice as no personal hearing has been granted to the petitioner before passing the impugned orders and none of the notices as referred to in the impugned order in paragraph Nos. 82.1 to 82.4 were received by the petitioner. It was therefore submitted that the impugned notice and orders are liable to be quashed and set aside only on ground of not providing opportunity of hearing. Reliance was placed on fol....
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....ntral Excise, Intelligence for offences under Central Excise Act, etc. for the purpose of enforcement, investigation, inspection, search and seizure in the SEZ unit. Reference was also made to the another notification dated 5th August, 2016 whereby, in exercise of powers conferred under Section 22 of the SEZ Act, the Central Government authorised the Jurisdictional Custom Commissioner in respect of the offences under the Customs Act, 1962. It was therefore submitted that the impugned show-cause notice as well as the order-in-original is passed by the Additional Commissioner of Customs who was not authorised by the Central Government vide notification dated 5th August, 2016 for the purpose of carrying out investigation etc. under the provisi....
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....8 SCC 1. 5. Having heard the learned advocate for the petitioner, we are of the opinion that though the petition is maintainable under Article 226 of the Constitution of India, the petitioner is unable to point out as to whether the notices were served upon him by the respondent-Assessing Officer. In the impugned order in paragraph Nos. 82.1 to 82.4, it is categorically mentioned that though the notices were served upon the petitioner, the petitioner neither attended the hearing nor submitted any request letter for adjournments on four occasions whereas, in the memo of the petition, it is stated that no such notices were served upon the petitioner. Thus, it involves disputed questions of facts as to whether the notices were served upon th....