M/S. Excel Production Audio Visuals Pvt. and Anr. v. the Union of India through the Secretary, Ministry of Finance, Dept. of Revenue and Ors.
Case brief
What is this about?
The petitioners challenged a Customs Commissioner order delayed by 16 months after their hearing. The court quashed the order, directed a rehearing, and accepted the respondent's undertaking to pass a fresh order within three months.
What did the court decide?
The impugned order is quashed. The show cause notice is to be reheard, and a fresh order passed within three months.