2026 (3) TMI 1166

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....: Mr. Naveen Malhotra & Mr. Ritvik Malhotra, Advs. For the Respondent Through: Mr. Gibran Naushad, SSC with Mr. Suraj Shekhar Singh, Adv. JUDGMENT (ORAL) NITIN WASUDEO SAMBRE, J. 1. The petitioner, a partner of M/s Fruit Bounty INC, having office within the territorial jurisdiction of this Court, has invoked the extra ordinary jurisdiction of this Court for issuance of directions for q....

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....een issued. 4. Drawing support from the judgments of Apex Court in the matter of Assistant Collector of Customs Vs. Charandas Malhotra [1971 1 SCC 697 and I.J. Rao Vs. Assistant Collector of Customs and Ors Vs. Vibhuti Bhussan Bagh & Anr [1989 AIR 1884 SC], it is urged that not only the notice beyond the statutory mandate provided under Sub-Section (2) of Section 110 of the Customs Act, 1962, b....

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....may pass an appropriate order in the matter. 7. According to him, it is not only the petitioner who is proceeded against, but there are other parties also as could be inferred from the Show Cause Notice and that being so, it is claimed that any order at this stage shall hamper further proceedings qua the other accused persons. 8. Having considered the aforesaid submissions, it is apparent th....

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....the judgments referred above, it can be expected of the respondents to deal with the contentions of the petitioner including that of the claim of the respondent that the issue is covered by the latest judgment of the Apex Court in the matter of Union of India & Ors. Vs. Jatin Ahuja delivered on 11th September, 2025 in Civil Appeal No.3489 of 2024. 11. In that view of the matter, without going i....