Bombay High Court
Bhumish Shah vs The Union Of India on 11 November, 2024
Author: M. S. Sonak
Bench: M. S. Sonak
2024:BHC-OS:18355-DB 1/4 WP(L)-27778.24.DOC
Maria S.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO.27778 OF 2024
Bhumish Shah,
aged 56 years, Occupation:
business, Indian Inhabitant, having
his office at, F/48, APMC-1, Vashi, ... Petitioner
Navi Mumbai-400 703
Versus
1. The Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
Government of India,
New Delhi-110 001.
2. The Commissioner of Customs
(Import-I), having his office at 2nd
Floor, New Customs House, Ballard
Estate, Mumbai-400 001.
3. The Additional Director General,
Directorate of Revenue
Intelligence, Mumbai Zonal Unit,
now having Office at UTI Building,
13, Sir Vithaldas Thackersay Marg,
Mumbai-400 020
... Respondents
Mr Stebin Mathew, along Mr Akshay B. Udeshi, Ms Dishya
Pande, for the Petitioner.
Ms Niyati Mandak along with Mr. Akash Singh for the
Respondents.
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CORAM: M. S. SONAK &
ASHWIN D. BHOBE, JJ.
Reserved on: 25st OCTOBER 2024
Pronounced on: 11th NOVEMBER 2024
JUDGMENT:(Per Ashwin D. Bhobe, J)
1. Heard learned Counsel for the parties.
2. Rule. The Rule is made returnable immediately at the request of the parties and with the consent of learned counsel for the parties.
3. By the present petition, the Petitioner has sought the following reliefs:
"a) that this Hon'ble Court be pleased to issue a Writ of Certiorari and/or Writ of Mandamus or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioners' case and after going into the validity and legality thereof to quash and set aside the impugned Show Cause Notice F. No. DRI/MZU/D/25/Esjaypee/2001 dated 24.09.2003 by Respondent No.3 and pending for adjudication before Respondent No.2;
b) that this Hon'ble Court be pleased to issue Writ of Prohibition or any other appropriate writ in the nature of prohibition prohibiting the Respondents to refrain from taking any further steps or proceeding pursuant to or in furtherance of the impugned show cause notice F. No. DRI/MZU/D/25/Esjaypee/2001 dated 24.09.2003 issued by Respondent No.3;::: Uploaded on - 12/11/2024 ::: Downloaded on - 14/11/2024 00:13:57 :::
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c) that pending the hearing and final disposal of this petition, this Hon'ble Court by an interim order and injunction be pleased to restrain the Respondents by themselves, their officers, subordinates, servants and agents from taking any steps or proceedings pursuant to and in furtherance of the impugned show cause notice F. No.DRI/MZU/D/25/Espayjee/2001 dated September 2003 issued by Respondent No.3 including adjudication thereof;"
4. By a separate judgment and order made today, we have disposed of the connected Writ Petition No.3793/2024, instituted by M/s. Esjaypee Impex Pvt. Ltd; The material facts in the said connected petition are identical to those in this petition. In fact, the challenge in Writ Petition No.3793/2024 was to the very Show Cause Notice No. F. No.DRI/MZU/D/25/Espayjee/2001 dated 24th September 2003 impugned in this petition but at the instance of the Company, M/s Espayjee Impex Pvt. Ltd., and its director. The challenge in the present Petition by the Petitioner, the Indenting Agent.
5. The grounds of challenge in the present Petition are the merits of the show cause notice and the inordinate delay in disposal of the show cause notice. Mr Stebin Mathew, learned Counsel appearing for the Petitioner, restricted the challenge to the impugned Show Cause Notice dated 24 th September 2003 only on the ground of inordinate delay in disposal of the ::: Uploaded on - 12/11/2024 ::: Downloaded on - 14/11/2024 00:13:57 ::: 4/4 WP(L)-27778.24.DOC Show Cause Notice. The challenge on merits was not pressed or urged by Mr Mathew.
6. Therefore, by adopting the reasoning in our judgment and order disposing of the connected Writ petition challenging the very same impugned show cause notice, we allow this Petition and quash and set aside the impugned show cause notice bearing No. F. No.DRI/MZU/D/25/Espayjee/2001 dated 24th September 2003. We also retrain the respondents from taking further steps against the petitioner based on the impugned show cause notice we have now quashed.
7. The Rule is made absolute in the above terms without any costs. The Writ Petition is disposed of accordingly.
8. All concerned to act on an authenticated copy of this order.
ASHWIN D. BHOBE, J. M. S. SONAK, J. ARUNA SANDEEP TALWALKAR Digitally signed by ARUNA SANDEEP TALWALKAR Date: 2024.11.12 12:21:47 +0530 ::: Uploaded on - 12/11/2024 ::: Downloaded on - 14/11/2024 00:13:57 :::