Dismissed

M/s.J.C.Jewellers(chennai)Pvt Ltd. v. The Union of India

Madras HC7 Jan 2021WP/9651/2020

Case brief

AI extract

What is this about?

The Hon'ble High Court at Madras dismissed two withdrawn writ petitions filed by the petitioner company challenging the appointment of an adjudicating authority and the show cause notice issued under Customs law. The court noted investigation was complete and permitted adjudication via Video Conference based on a CBIC instruction as per para 16.

What did the court decide?

None, as the writ petitions were dismissed as withdrawn while noting the adjudication process should proceed via Video Conference.

M/s.J.C.Jewellers(chennai)Pvt Ltd. Vs The Union of India — Customs and Excise | Madras HC (2021)

¶1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶2

DATED: 07.01.2021

¶3

CORAM

¶4

THE HONOURABLE DR. JUSTICE ANITA SUMANTH

¶5

W.P. Nos.9651 and 7618 of 2020 WMP.Nos. 11773 & 11774 of 2020

¶6

M/s.J.C.Jewellers(Chennai) Pvt. Ltd., Rep by its Director, Mr.M.Mahaveer Chand, No.230/7 NSC Bose Road Nathella Jubilee Plaza, Sowcarpet, Chennai-79.

¶7

.. Petitioner in both W.Ps Vs

¶8

The Union of India, Ministry of Finance Department of Revenue, Central Board of Indirect Taxes and Customs, Directorate of Revenue Intelligence, New Delhi- 110019. REP.BY ITS JOINT DIRECTOR ... Respondent in W.P.No.9615 of 2020

¶9

1 The Joint Director Directorate of revenue Intelligence Mumbai Zonal Unit 4th Floor UTI Building 13 Sir Vithaladas Thackersey Marg New Marine Lines Mumbai 400 020 2 The Senior Intelligence offi cer Directorate of Revenue Intelligence Chennai zonal Unit Lakshmi Colony t. Nagar chennai-17 3 The Addl/ Joint Commissioner of Customs (preventive) Commissioner of Customs- III chennai Preventive Commissonerate Customs House 60 Rajaji salai OPP to District Collectorate, Chennai-600 001. ... Respondents in W.P.No.7618 of 2020

¶10

Prayer in W.P.No.9615 of 2020: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorari to call for the records relating to the Impugned Notification

¶11

https://hcservices.ecourts.gov.in/hcservices/

¶12

dated 24.6.2020 in No 28/2020- Customs (NT/CAA/DRI) issued by the respondent in so far as it relates to appointing the Joint/ Additional Commissioner of Customs (Preventive) Mumbai as the Common Adjudicating Authority to adjudicate the show cause notice in F.NO DR1/MZU/INT-153/2019 dated 10.4.2020 with regard to the petitioner company and quash the same.

¶13

Prayer in W.P.No.7618 of 2020: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorari to call for the records of the Impgued show cause notice dated 10.4.2020 inF.NO DR1/MZU/C/INT-153/2019 issued by the 1st Respondent and quash the same in so far as it relates to fixing the adjudication authority as the Additional/ Joint Commisisoner of Customs(preventive) New Custom House 2nd Floor Ballard Estate Mumbai With respect to the petitioner company.

¶14

For Petitioner : Mr.Muralikumaran
IN BOTH WPS
For Respondents : Mr.V.Sundareswaran,
IN BOTH WPS Senior Panel Counsel
C O M M O N O R D E R

¶15

In the light of memo dated 06.01.2021 filed by the petitioner, these writ petitions are dismissed as withdrawn. Connected miscellaneous petitions are also dismissed. No costs.

¶16

Be that as it may, investigation is complete in this matter and what remains is for adjudication subsequent to the show cause notice issued. Let the process of adjudication be conducted by way of Video Conference, in the light of Circular of the Central Board of Indirect Taxes in Instruction F.No.390/Misc/3/2019-JC dated 21.08.2020.

Sd/-

Asst. Registrar

ska To

1.The Joint Director

Union of India, Ministry of Finance Department of Revenue, Central Board of Indirect Taxes and Customs, Directorate of Revenue Intelligence, New Delhi- 110019.

¶22

https://hcservices.ecourts.gov.in/hcservices/

¶23

2 The Joint Director
Directorate of revenue Intelligence Mumbai
Zonal Unit 4th Floor UTI Building 13 Sir
Vithaladas Thackersey Marg New Marine
Lines Mumbai 400 020
3 The Senior Intelligence officer
Directorate of Revenue Intelligence
Chennai zonal Unit Lakshmi Colony t. Nagar
chennai-17
4 The Addl/ Joint Commissioner
of Customs (preventive) Commissioner of
Customs- III chennai Preventive
Commissonerate Customs House 60 Rajaji
salai OPP to District Collectorate
Chennai-600 001.
+1 C.C.to Mr.V.Sundareswaran, Senior Panel Counsel SR.NO.1249
W.P. Nos.9651 and 7618 of 2020
WMP.Nos.11773 & 11774 of 2020
VC (22/01/2021)

¶24

https://hcservices.ecourts.gov.in/hcservices/

M/s.J.C.Jewellers(chennai)Pvt Ltd. v. The Union of India

Case brief

What is this about?

What did the court decide?

M/s.J.C.Jewellers(chennai)Pvt Ltd. v. The Union of India

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases

C.S.Senthil Vs The Joint Commissioner

M/s.Rathinam Bar ( Lic. No. 85 / FL.2) Vs The Secretary to Government

M/s. Foster Wheeler (G.B.) Ltd., Vs Income Tax Settlement Commission

M/s. Shri Kamakoti Agencies, Vs The Joint Commissioner (St) (Fac)

S.Vetrivel Vs The commissioner

Icici Bank Ltd, Vs The Assistant Commissioner of Income Tax