Mon. Jan 25th, 2021

M/S Udit Textiles vs The Commissioner Of Customs … on 23 November, 2015

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Advocates who appeared in this case:
For the Petitioner: Mr. Abhas Mishra and Mr. Harish Kohli, Advocates
For the Respondent: Mr Kamal Nijhawan & Ms Shreya Sinha, Advocates


1. This writ petition was heard alongwith WP(C) 3598/2015, titled : M/s.
Santosh Handloom Vs. The Commissioner of Customs (Import) and Ors.
A detailed counter affidavit was filed by the respondent in the said writ
petition. The arguments in the said writ petition [i.e. WP(C) 3598/2015] and
in the captioned petition were common on the issue of law raised therein; the
dates and events not being in dispute.
2. It is a common ground that the facts obtaining in the instant case are
largely similar to those which are found in Santosh Handloom case [i.e.
WP(C) 3598/2015]. For the sake of greater clarity, I only set out, the crucial
facts obtaining in the present case, which are as follows :-
2.1 The goods, in the instant case, were detained by the Directorate of

WP(C) 5544/2015 Page 1 of 3
Revenue Intelligence (in short DRI) vide panchnama dated 26.07.2014.
2.2 The respondent issued a Show Cause Notice (SCN) dated 23.01.2015
under Section 110(2) of the Customs Act, 1962 (in short the Act), which
was served on the Customs House Clearing Agent (in short, the CHA) of the
petitioner, on the very same date.

Source: Indian Kanoon

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