2025 (12) TMI 464

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....Gupte i/b Shardul Amarchand Mangaldas & Co., Advocates. For the Respondents: Mr. Subir Kumar a/w Sangeeta Yadav, Niyanta Trivedi, Advocates. P.C. 1. The above Writ Petition is filed challenging the Show Cause Notice dated 28th August 2025. This SCN calls upon the Petitioner to show cause as to why the Bills of Entry listed in table-I [of the said SCN] should not be finalized by re-classif....

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....ssed after a period of 15 years. The Petitioner submitted that this issue is squarely covered by a decision of the Hon'ble Jharkhand High Court in the case of M/s. Bihar Foundry & Castings Ltd. V/S Union of India & Ors. [2024 (3) TMI 371 Jharkhand High Court]. It is submitted that the SLP filed from the aforesaid decision has also been dismissed by the Hon'ble Supreme Court, in which it is stated ....

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.... its customer. For all these reasons, it is prayed that the operation of the impugned SCN be stayed. 3. Mr. Kumar, the learned counsel appearing on behalf of the Revenue sought time to file an affidavit-in-reply to the above Writ Petition. 4. Acceding to his request, we direct that the affidavit-in-reply, if any, shall be filed on or before 11th December 2025 and a copy of the same shall be ....

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....ed are dated from August 2010 to September 2013. In other words, there is a delay of approximately 12 to 15 years. This apart, there is considerable force in the argument of the Petitioner that it would be impossible for them to produce [after a period of 15 years] proof of End Use of the products imported by them. 6. For all these reasons we are of the view that the Petitioner has made out a s....