2024 (12) TMI 970

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....ION NO. 3186 OF 2024, WRIT PETITION NO. 3716 OF 2024, WRIT PETITION NO. 2525 OF 2024 - -<br>Customs<br>M.S. SONAK & JITENDRA JAIN, JJ. For the Petitioner: Mr Prakash Shah, a/w Mr Jas Sanghavi, Mr Yash Prakash, Ms Smita Thakur i/b. PDS Legal, in WP/1929/2023, WP/2446/2024, WP/1977/2023, WP/3065/2023, WP/2720/2024, WP/3186/2024, WP/3716/2024. For the Petitioner: Mr Prakash Shah, a/w Mr Jas Sanghavi, Mr Durgaprasad Poojari, Mr Vikas Poojary i/b. PDS Legal, in WP/74/2024, WP/3457/2023. For the Petitioners: Mr Anil Balani, a/w Mr Jas Sanghavi, Ms Priyasha Pawar, Mr S. S. Nargolkar i/b. PDS Legal, in WP/2600/2024. For the Petitioner: Mr Jas Sanghavi, a/w Mr Yash Prakash i/b. PDS Legal, in WP/2525/2024. For the Respondent-DRI: Mr J. B. Mi....

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.... reasons canvassed by the Respondents either of transfer of show cause notice to the call book without intimating the Petitioner or restructuring in the Commissionerate's office, have passed series of orders rejecting such contentions. The lead being in the case of Coventry Estates Pvt. Ltd. vs. The Joint Commissioner CGST and Central Excise and another 2023(10) Centax 38 (Bom.). Other cases where such reasons are rejected are : Bhagwandas S. Tolani vs. B. C. Aggarwal and others 1983 (12) E.L.T. 44 (Bom.), Cambata Indus Pvt. Ltd. vs. Additional Dir. of Enforcement, Mumbai 2010 (254) ELT 269 (Bom.), Shirish Harshavadan Shah vs. Deputy Director, E.D., Mumbai 2010 (254) E.L.T. 259 (Bom.), Hindustan Lever Limited vs. Union of India 2011 (24) S.....

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..... Collector of Central Excise, A.P. 2006 (197) E.L.T. 465 (S.C.), Dharampal Lalchand Chug vs. Commissioner of C.Ex., Nashik 2015 (323) E.L.T. 753 (Bom.), Rachana Garments Pvt. Ltd. vs. Commissioner of Customs 2022 (8) TMI 345 (Bom.), Lanvin Synthetics Private Limited vs. Union of India 2015 (322) ELT 429 (Bom), Harkaran Dass Vedpal vs. Union of India 2019 (368) E.L.T. 546 (P&H), ICICI Home Finance Company Ltd. vs. Union of India & Principal Commissioner of CGST & CX Mumbai 2024 (6) TMI 682 (Bom), UPL Limited vs. The Union of India and others 2023 (8) TMI 1152 (Bom), Shahaji Bhanudas Bhad vs. The Union of India and others 2024 (9) TMI 405 (Bom), Bhushan Vora vs. The Union of India and others 2024 (9) TMI 713 (Bom), The Great Eastern Shipping....