2025 (3) TMI 1203

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....CM APPL. 15784/2025, W. P. (C) 3345/2025 & CM APPL. 15786/2025, W. P. (C) 3346/2025 & CM APPL. 15787/2025. - -<br>Customs<br>JUSTICE PRATHIBA M. SINGH AND JUSTICE RAJNEESH KUMAR GUPTA For the Petitioner Through: Mr. A. R. Madhav Rao, Mr. Krishna Rao, Ms. Soumya Panda & Mr. Mukunda Rao, Advocates. For the Respondents Through: Ms. Anushkaa Arora, Senior Panel Counsel with Mr. Sagar Belval, Adv....

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....Gangandeep Bhari is the Director of M/s United Seair Pvt. Ltd., the freight forwarder which is connected with the Petitioner firm. 4. The case of the Petitioners is that various consignments of 'walnut kernels' were to be exported by the Petitioners. A Show Cause Notice was issued on 18th October, 2023 against the Petitioners, raising various demands. The allegation in the said Show Cause Notic....

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....ned order. 7. Ld. counsel further submits that the Show Cause Notice has been reproduced in the Order-in-Original and there is no consideration of the stand of the Petitioners in the said order. In addition, it is submitted that if the Petitioners are relegated to the appellate remedy before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), a substantial amount of pre-deposit wou....

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....egated to avail of the remedy against the impugned Order-in-Original before the CESTAT. This Court has not examined any of the grounds which have been raised by the Petitioners. All objections are kept open. The Petitioners are free to raise all their grounds of challenge to the impugned order before CESTAT. 8. Considering the nature of the matter and the submissions made today, in the un....