2021 (10) TMI 1484

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....ate With Mr. Saurabh Kapoor, Advocate ORDER AJAY TEWARI, J. (ORAL): By this petition the petitioner has made the following prayer :- "Quashing the order/letter No.F.No.DRI/LDZU/856/(INT-02)/ (ENQ-1)/2020/916 dated 24.06.2021 (Annexure P-7) issued by respondent No.2 i.e. Additional Director General, Directorate of Revenue Intelligence extending time for issuance of Show Cause Noti....

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.... dated 18.02.2021 (Annexure P-6) being contrary to the provision of Section 110(2) of the Customs Act, 1962 as well as circular No.157/13/2021-GST dated 20.07.2021 (Annexure P-19) issued by respondent No.1. And/or Seeking directions to respondent No.4 to permit unconditional release of the goods by permitting Re Export, imported vide bills of Entries Nos.2086929 dated 23.12.2020 ....

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....ot being decided and on the contrary, respondent No.2 has now issued a letter dated 24.06.2021 (Annexure P-7) in which it has been stated that even the show cause notice in respect of the goods could be issued by 25.12.2021. 3. In our considered opinion, it would be appropriate if respondent No.2 decides these three issues first by passing a speaking order in accordance with law after affording....