2025 (11) TMI 883

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....<br>Customs<br>HON&#39;BLE MRS. JUSTICE B.V. NAGARATHNA AND HON&#39;BLE MR. JUSTICE R. MAHADEVAN For the Petitioner(s): Mr. Raghavendra P Shankar, A.S.G., Mr. Gurmeet Singh Makker, AOR, Ms. Aastha Singh, Adv., Ms. Pallavi Mishra, Adv., Mr. Harshadray A. Dave, Adv., Ms. Vanya Gupta, AOR, Mr. Tarun Kumar Sobti, Adv. Mr. Mukesh Kumar Maroria, AOR. For the Respondent: Mr. Harshadray Dave, Adv., ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... & Ors. Vs. M/s Raghav International & Anr.) and submitted that consequently the impugned demand notice dated 05.06.2021 and order in original dated 23.01.2024 be quashed. However, the High Court did not follow the order of this Court and instead relegated the appellant(s) to the alternative remedy. Hence, this appeal has been filed which may be disposed of having regard to the several orders pass....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....otice and order in original but in order to emphasise on the aspect of delay and laches as nearly seven years after the Assessment Year, the impugned demand notice was passed which was upheld by the order in original. Therefore, the appellant(s) had sought for quashing of the demand notice and the order in original, which the High Court ought to have taken note of. 6. Having heard learned couns....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....de the impugned order and allow this appeal by quashing show cause cum demand notice dated 05.06.2021 and order in original dated 23.01.2024. 8. This appeal is disposed of in the aforesaid terms. 9. Pending application(s) shall stand disposed of. ORDER UNION OF INDIA & ORS. Versus CENTUARY KNITTERS (INDIA) LTD. & ORS. SLP (Civil) No. 2307/2021 [2019 (10) TMI 804 - PUNJAB AND HARYANA....