TaxTMI 
TaxTMI 
TaxTMI 
2025 (6) TMI 870
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....PC:- 1. Heard learned counsel for the parties. 2. The learned counsel for the Petitioners states that Writ Petition (L) Nos. 9063, 9064, 9066, and 9195 of 2023, which are not on board, may be considered for disposal alongside Writ Petition (L) No. 8673 of 2023, as they involve similar issues and were previously addressed together. Hence, with the agreement of the learned counsel for the parties, these Petitions are taken on board and disposed of by this common order. The learned counsel concur that Writ Petition (L) No. 8673 of 2023 shall be treated as the lead matter. 3. The Petitioner in Writ Petition (L) No. 8673 of 2023 challenges the Order in Original dated 14 February 2023, which directed the confiscation of the goods imported by ....
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.... with appropriate interim order. Our attention is also drawn to an Order passed by the Division Bench of this Court in Writ Petition No. 12045 of 2023 along with Writ Petition (L) No.17660 of 223 in the case of Feroz Kasam Penwala vs. The Union of India & Ors. in which in similar circumstances the Court considered the law as declared by the Supreme Court in the case of Commissioner of Customs vs. M/s. Canon India Pvt. Ltd. (Supra) and several other orders passed on similar issues and hence admitted the Petition and granted interim relief. 3. It is not in dispute that the issue involved in the present Petitions would also stand covered by the decision of the Supreme Court in the case of Canon India Pvt. Ltd. (Supra), which is the subject ....
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....sposed of the Review Petition, holding that the decision in M/s. Canon Indian Pvt. Ltd. (Supra) had not considered the crucial notification and the provisions of law, as they were not brought to its notice. 8. The Hon'ble Supreme Court in its order dated 07 November 2024, allowing the Review Petition, held that DRI Officer is a proper officer for issuing show cause notice. The Supreme Court also upheld the Validation Act by which amendment, the DRI officers were empowered to issue show cause notice. However, the Hon'ble Supreme Court granted the parties time to file a reply or appeal as the case may be and to dispose of the show cause notice or the appeal against the order within the timelines to be specified. 9. Thus, the primary ground ....
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....At one stage, Mr Balani went to the extent of contending that the ground based on M/s. Canon Indian Pvt. Ltd. (Supra) was not the primary ground to challenge the impugned orders. 13. In short, after the Hon'ble Supreme Court reviewed its decision in M/s. Canon Indian Pvt. Ltd. (Supra), the learned counsel for the Petitioners, made every effort to distance the Petitioners' case from the decision in M/s. Canon Indian Pvt. Ltd. (Supra), which was otherwise the mainstay of the Petitioners' case. This cannot be accepted or allowed. The parties cannot secure admission and interim reliefs on a particular premise and then abandon that premise when it is found to be untenable. 14. In any event, even the half-hearted arguments about the alleged bre....
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....ernate remedy. 16. All these matters can as well be urged before the Appellate Authority. However, merely because the statute provides for a pre-deposit of some portion of the disputed amount, we cannot say that the statutory alternate remedy is not efficacious. This Court does not exercise its discretion to bypass alternative remedies in a manner that unduly undermines the statutory regime. 17. Accordingly, for all the above reasons, and consistent with the Hon'ble Supreme Court's order dated 07 November, 2024 and this Court's order dated 06 December, 2024, we dispose of all these Petitions by issuing the following orders:- (a) These Petitions are not entertained because the Petitioners have an alternate and efficacious remedy of appea....