2026 (6) TMI 23

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....ice Mohammed Shaffiq For the Petitioner(s) : Ms.N.Asmitha For the Respondent(s) : Mr.R.P.Pragadish Senior Standing Counsel ORDER The present writ petition is filed challenging the impugned proceedings dated 28.05.2022 on the short ground that no show cause notice was issued to the petitioner. 2. Since the writ petition is being disposed of on the above limited ground, this Court doe....

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.... The above notification is said to have been amended periodically from time to time. Petitioner would submit that the subject import would only fall under Appendix II attracting a concessional rate of BCD at 3%, however, the petitioner's bill of entry is subject to a higher duty, which according to petitioner was on a gross misinterpretation of the notification granting them a benefit of red....

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....ned counsel for respondent was not able to either produce acknowledgement for having served notice dated 16.08.2021 nor was able to point out from the impugned order reference to the above notice dated 16.08.2021. Further, learned counsel for petitioner would submit that all through the impugned order, there is only reference to the consultative memo. 6. In the circumstances, since the responde....