2025 (6) TMI 1854

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ms Asmita Pandey i/b Enact Legal,. For the Respondent: Mr Subir Kumar a/w Mr Harshad Shingnapurkar, Adv Soutrik Kar,. PC:- 1. Heard learned counsel for the parties. The learned counsel for the Respondents tenders his reply in the Court. The same is taken on record. 2. After this Petition was instituted, the Respondents have issued a show cause notice dated 21 June 2025, under Section ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as convenient to the importer. The controversy as to whether the case of the Petitioner falls under Sr. No. 5(b) or whether, it is governed by other sub-clauses of Sr. No. 5, would involve adjudication into factual issues. As it stands, a show cause notice is already issued to the Petitioner. 5. Therefore, in the interest of justice and by balancing the interest of the Petitioner as well as the....