TaxTMI 
TaxTMI 
2023 (12) TMI 1306
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....unsel and Ms. Geetika Sharma, Advocate, for the Respondent. ORDER [Order per : G.S. Sandhawalia, J. (Oral)]. - The present writ petition has been filed under Articles 226 and 227 of the Constitution of India and seek quashing of the notice dated 6-7-2022 (Annexure P-1) issued under Section 155(2) of the Customs Act, 1962 (in short 'the Act') and the consequent notice dated 22-8-2022 (Annexure P-....
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....otice was issued on 6-7-2022 not only to the petitioner but also to the Superintendent Rambir Singh Gahlaut and, therefore, he was put to notice as to why proceedings under Sections 112 and 117 of the Act be not commenced against him. The requisite one month's notice was issued in compliance of provisions of Section 155(2) of the Act. After the said period of one month, second notice dated 22-8-20....
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....ase was liable to be decided ex parte. The petitioner apparently took his sweet time in filing the reply a year later on 24-8-2023 (Annexure P-4) before the Additional Commissioner of Customs, Ludhiana wherein, he has taken various pleas on the ground that he has been falsely implicated. The delay as such is justified on the ground that legible copies have not been supplied, which is also mentione....