M/S Art Of India v. The Additional Commissioner Of Customs And ORS

21.08.2023 PB Sl. No.10.

WPA 18136 of 2023 M/s. Art of India Vs The Principal Commissioner of Customs (Port) & Ors.

Mr. Avra Mazumder, Mr. Pratik Samajpati, Mr. Suman Bhowmik, Mr. Amit Kumar.

... For the Petitioner.

Mr. U. S. Bhattachrya, Ms. Aishwarya Rajyashree, Ms. Banani Bhattacharya.

.....for the customs authority.

Heard learned advocates appearing for the parties.

By this writ petition, petitioner has challenged the impugned show-cause notice dated 30th May, 2023, issued by the customs authorities concerned on several grounds. Petitioner, fairly enough submits that instead of adjudicating the legality of the impugned show-cause notice by this Court, liberty may be granted to the petitioner to make proper reply against the aforesaid impugned show-cause notice by extending the time.

Considering the facts and circumstances of the case and submission of the parties and without going

into the validity and legality of the aforesaid impugned show-cause notice, this writ petition being WPA 18136 of 2023 is disposed of by extending the time to give response/reply to the aforesaid impugned show-cause notice for a period of three weeks from date and the respondent authorities concerned shall consider and dispose of such response/reply within four weeks from the date of receipt of the same in accordance with law and by passing a reasoned and speaking order and after giving an opportunity of hearing to the petitioner or its authorized representatives.

( Md. Nizamuddin, J.)