M/S Shri Balaji Alloys, Kathua And Others v. Commissioner Of Customs, Ludhiana
IN THE HIGH COURT OF PUNJAB & HARYANA
AT CHANDIGARH Civil Writ Petition No. 34817 of 2019 (O&M) Date of Decision: 20.12.2019 M/s. Shri Balaji Alloys through its partner Sh. Sunil Kumar Aggarwal, Kathua, Jammu and Kashmir and others .......... Petitioners
Versus
Commissioner of Customs, Ludhiana .......... Respondent CORAM: HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE SANT PARKASH
Present:
Mr. Naveen Bindal, Advocate for the petitioners.
Mr. Anshuman Chopra, Advocate for the respondent.
**** JASWANT SINGH, J. (ORAL) Petitioner No. 1, a partnership firm, petitioner Nos. 2 & 3 are its partner and Manager respectively, engaged in the manufacture of Aluminum Scrap and Silicon. It is averred that during January to September, 2005, the petitioner imported Aluminum Scrap and Silicon and the respondent (Commissioner of Customs), alleging short payment of customs duty, issued a Show Cause Notice dated 15.01.2010 (Annexure P-1) to the petitioner.
Since no order was passed inspite of lapse of 10 (ten) years, thus, prayer is for quashing the Show Cause Notice dated 15.01.2010 (P-1). Counsel for the petitioners submits that the issue involved herein stands decided by this Court, vide judgment dated 22.07.2019 (Annexure P-2), passed in CWP No. 10889 of 2015, titled "M/s. Harkaran Dass Vedpal Versus Union of India and others", in favour of the petitioner(s) therein, hence, the petitioner is also entitled to relief in the DINESH KUMAR 2019.12.20 17:35 I attest to the accuracy and integrity of this document
C.W.P. No. 34817 of 2019 (O&M) -2same terms.
Learned counsel for the respondent / Customs also concedes the aforesaid factual position, however, submits that an SLP has been filed against the aforesaid order dated 22.07.2019 (P-2) passed in M/s. Harkaran Dass Vedpal's case (supra). He further states that the records of the case is with CBI.
In view of the conceded position by the counsel for the parties, present petition is allowed in terms of the said CWP No. 10889 of 2015, decided on 22.07.2019 (P-2) and the Show Cause Notice dated 15.01.2010 (P-1) is quashed.
( JASWANT SINGH ) JUDGE December 20, 2019 ( SANT PARKASH ) 'dk kamra'
JUDGE Whether Speaking/reasoned Yes/No Whether Reportable Yes/No DINESH KUMAR 2019.12.20 17:35 I attest to the accuracy and integrity of this document