Disposed

Motiwala Jewellers Llc v. Union of India and Another

Allahabad HC22 Jan 2021WTAX/34/2021

Case brief

AI extract

What is this about?

Writ petition challenging non-adjudication of Show Cause Notice and lack of service of notice. Court directed petitioner to file fresh representation for hearing opportunity. Authority to pass reasoned order within two months. Disposed without merits.

What did the court decide?

Direction to petitioner to move fresh representation; Respondent to consider it and pass reasoned order giving opportunity of hearing within two months.

Motiwala Jewellers Llc Vs Union of… — Constitutional and Fundamental Rights | Allahabad HC (2021)

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Court No. - 39

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Case :- WRIT TAX No. - 34 of 2021

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Petitioner :- Motiwala Jewellers LLC Respondent :- Union Of India And Another Counsel for Petitioner :- Nishant Mishra,Tanmay Sadh Counsel for Respondent :- A.S.G.I.,Ashok Singh

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Hon'ble Naheed Ara Moonis,J. Hon'ble Dinesh Pathak,J.

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Heard learned counsel for the petitioner, Sri Ashok Singh, learned counsel for respondent no.2 and Sri Manoj Kumar Singh, learned counsel for respondent no.1.

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Instant petition has been filed seeking following reliefs :

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“A. Issue a writ, order or mandamus commanding Respondent No.2 to adjudicate the Show Cause Notice No.DRI/HQ-GI/338/VI/ENQ/INTNIL/2017/3352 dated 27.9.2019 (Annexure-8), to the extent it relates to confiscation of 3 kg of gold bullion and 9.69 kg of gold jewellery, after granting right of representation to petitioner and after granting opportunity of hearing to petitioner.”

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At the very outset, learned counsel for the petitioner submits that against issuance of show cause notice against Raj Jewellers and other, petitioner has also moved an application requesting that he may be heard in pursuance of said show cause notice. In this regard, he has moved a representation before respondent no.2, which is still pending for consideration. Further contention of learned counsel for the petitioner is that in case of issuance of show cause notice before confiscation of the case, it is provided under Section 42 of the Customs Act, 1962 that said notice shall be given in writing to the owner of the goods, whereas petitioner has not been served any show cause notice to this effect by notice dated 27.09.2019.

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Learned counsel appearing on behalf of respondent no.2 has no objection and submits that the petitioner may file fresh representation as may be directed by

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this Court and same shall be considered by the authority concerned in accordance with law.

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In view of aforesaid circumstances, without entering into merits of the case, we dispose of this writ petition with a direction to the petitioner to move a fresh representation before respondent no.2 within a period of ten days from today, the same shall be considered and decided by respondent no.2 by passing a speaking and reasoned order giving an opportunity of hearing to the petitioner within a period of two months thereafter.

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Order Date :- 22.1.2021 Manish Himwan

Motiwala Jewellers Llc v. Union of India and Another

Case brief

What is this about?

What did the court decide?

Motiwala Jewellers Llc v. Union of India and Another

Case brief

What is this about?

What did the court decide?

What the court decided

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