Andhra Pradesh High Court - Amravati
M/S Aditya Marine vs Union Of India on 9 March, 2021
Bench: U.Durga Prasad Rao, B Krishna Mohan
TUESDAY , THE NINTH DAY OF MARCH 3TWO THOUSAND AND TWENTY ONE :PRESENT: THE HONOURABLE SRI Justice U.DURGA PRASAD RAO THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN WRIT PETITION NO: 574 OF 2021 Between: 1. M/s Aditya Marine, D. No. 16-23-35/10A, Raod No. 1, Ayodhya Nagar, Kakinada, East Godavari - 533003, Andhra pradesh, (IEC No. 2616902125), Rep. by its Managing Partner N.V. Rambabu, 2. N.V. Rambabu,, S/o. Venkateswarlu, Aged about 50 Years, Occ. Managing Partner, Rio. D. No. 16-23-35/10A, Raod No. 1, Ayodhya Nagar, Kakinada, East Godavari - 533003, Andhra Pradesh. Petitioners 4. The Union of India, Rep. by its Secretary (Revenue) North Block, New Delhi - 110001 2. The Director General,, Directorate of Revenue Intelligence (DRI), 7th Floor, D- Block, IP Bhavan, IP State, New Delhi 3 The Addl. Directorate General (Adjudication),, Office of the Directorate General of Revenue Intelligence, 2nd floor, Old Building, New Customs House, Balladi Estate, Mumbai - 400001. 4. The Addl. Director General,, Hyderabad Zonal Unit, Directorate of Revenue Intelligence, H. No. 10-2-289/57/| and il, Suryavansi Residency, \l-Cross Road, Shanthi Nagar, Masab Tank, Hyderabad - 500 028. 5. The Chief Commissioner of Customs,, Mumbai - |, Directorate of Revenue Intelligence, Mumbai. 6. The Principal Commissioner of Customs,, Customs House, Nhavashevea-l, Commissionerate, Jawaharlal Nehru Customs House, Cost Seva, TalukaUran, Royaghad District 7. The Gommissioner of Customs,, Chennai-Il (Import Commissionerate, Customs House, 60, RajajiSalai, Chennai - 600001. 8. The Development Commissioner,, Visakhapatnam Special Economic Zone, Visakhapatnam District. Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the Respondents particularly the 3rd respondent in passing orders dated 09.11.2020 vide file No. $/26-44/ADJ-DRI/Aditya/2009-2020 (DIN- 202011DDJ90000313286)against the show cause notice in F.No. DRI/HZU/48C/Enq- 10(Int-7)/2018/129, dated 17.04.2019 issued by the 4th Respondent without having any jurisdiction, without giving fair opportunity of hearing to the petitioners and without considering the settled Legal position and the facts involved in the case as illegal, arbitrary, malafied, against Principles of Natural Justice beside violation of Article 14 and 19(1)(g) of the Constitution of India and consequently to set aside the same, in the interest of justice. IA NO: 1 OF 2021 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the order dated 09.11.2020 vide file No. S/26-44/ADJ-DR1/Aditya/2009-2020 (DIN720201 1DDJ90000313286) passed by the 3rd respondent against the show cause notice in F. No. DRI/HZU/48C/Eng-10(Int-7)/2018/129, dated 17.04.2019 issued by the 4" Respondent, pending disposal of WP 574 of 2021, on the file of the High Court. _ The petition coming on for hearing, upon perusing the Petition and the affidavit filed in support thereof and upon hearing the arguments of Sri K. Jyothi Prasad Advocate for the Petitioner, Sri N. Harinath,Asst. Solicitor General for the Respondent Nos.1 to 3, GP for Customs for Respondent Nos.5 to 7, Sri Suresh Kumar Routhu. Senior Standing Counsel for Respondent Nos.4 & 8, the Court made the following. / J / / A f ORDER:
Heard Sri K. Jyothi Prasad, learned counsel for petitioners. Challenging the impugned order, dated 09.11.2020 learned counsel for petitioners sought to project many irregularities in the process of taking samples to arrive at the conclusion that what is seized was not mineral spirit but diesel oil. Narrating the same, learned counsel argued that as against the 19 parameters prescribed for conducting the lab test, surprisingly, only 6 tests were conducted and even the final report was also -- not conclusive of the nature of the liquid subjected to Lab test, as it was only mentioned in the lab report dated 16.04.2019 that "each of the two samples may be considered as Diesel oil". Thus, learned counsel argued that there is no definite finding to the effect that the seized commodity is the Diesel oil.
Learned counsel for petitioners further argued that the show cause notice was not issued within the time and the extension of time granted was also not in accordance with Section 124 of the Customs Act, 1962.
All the above aspects raised by the learned counsel for petitioners require a detailed hearing after filing of counter in the main writ petition.
Hence, list the matter after four (4) weeks.
In the meanwhile, there shall be interim stay of proceedings dated 09.11.2020 passed by the 3" respondent on the condition of the petitioner depositing 5% of the differential duty and penalty fixed by the 3rd respondent in the aforesaid order within four (4) weeks from today.
| Sd/-E.Kameswar Rao ITRUE COPY// | ASSISTANT REGISTRAR | Fr SECTION OFFICER To CS
4. The Secretary (Revenue), Union of India, North Block, New Delhi - 110001
2. The Director General, Directorate of Revenue intelligence (DRI), 7" Floor, D- Block, IP Bhavan, IP State, New Delhi 3 The Addl. Directorate General (Adjudication), Office of the Directorate General of Revenue Intelligence, 2nd floor, Old Building, New Customs House, Balladi Estate, Mumbai - 400001.
4. The Addl. Director General,, Hyderabad Zonal Unit, Directorate of Revenue Intelligence, H. No. 10-2-289/57/I and Il, Suryavansi Residency, |I-Cross Road, Shanthi Nagar, Masab Tank, Hyderabad - 500 028.
5. The Chief Commissioner of Customs, Mumbai - |, Directorate of Revenue Intelligence, Mumbai.
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13. TVR The Principal Commissioner of Customs, Customs House, Nhavasheva-l, Commissionerate, Jawaharlal Nehru Customs House, Cost Seva, TalukaUran, Royaghad District The Commissioner of Customs,, Chennai-Il (Import Commissionerate, Customs House, 60, RajajiSalai, Chennai - 600001.
The Development Commissioner,, Visakhapatnam Special Economic Zone, Visakhapatnam District. (1 to 8 by RPAD) One CC to Sri K Jyothi Prasad, Advocate [OPUC] One CC to Sri N. Harinath, Asst. Solicitor General [OPUC] Two CC to GP for Customs, High Court of A.P. at Amaravati (OUT) One CC to Sri Suresh Kumar Routhu. Senior Standing Counsel (OPUC) One spare copy HIGH COURT UDPRJ & BKMJ DATED:09/03/2021 ORDER WP.No.574 of 2021 INTERIM STAY