Madras High Court
M/S.J.C.Jewellers(Chennai) Pvt. Ltd vs The Union Of India on 7 January, 2021
Author: Anita Sumanth
Bench: Anita Sumanth
W.P. No.9651 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07.01.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. Nos.9651 and 7618 of 2020
WMP.Nos. 11773 & 11774 of 2020
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.
... Petitioner in both W.Ps
Vs
The Union of India,
Ministry of Finance Department of Revenue,
Central Board of Indirect Taxes and
Customs, Directorate of Revenue Intelligence,
New Delhi- 110019.
... Respondent in W.P.No.9615 of 2020
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
1
https://www.mhc.tn.gov.in/judis/
W.P. No.9651 of 2020
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 Collector
... Respondents in W.P.No.7618 of 2020
Prayer in W.P.No.9615 of 2020: Writ Petition filed under Article 226 of the Consti-
tution of India praying to Writ of Certiorari to call for the records relating to the
Impugned Notification 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.
Prayer in W.P.No.7618 of 2020: Writ Petition filed under Article 226 of the Consti-
tution 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
2
https://www.mhc.tn.gov.in/judis/
W.P. No.9651 of 2020
Customs(preventive) New Custom House 2nd Floor Ballard Estate Mumbai With
respect to the petitioner company.
For Petitioner : Mr.Muralikumaran
For Respondents : Mr.V.Sundareswaran,
Senior Panel Counsel
COMMON ORDER
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.
2. 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.
07.01.2021 3 https://www.mhc.tn.gov.in/judis/ W.P. No.9651 of 2020 ska Index: Yes Speaking order To
1. The Union of India, Ministry of Finance Department of Revenue, Central Board of Indirect Taxes and Customs, Directorate of Revenue Intelligence, New Delhi- 110019.
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 offi cer 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 Collector 4 https://www.mhc.tn.gov.in/judis/ W.P. No.9651 of 2020 DR. ANITA SUMANTH, J.
Ska W.P. Nos.9651 and 7618 of 2020 WMP.Nos.11773 & 11774 of 2020 07.01.2021 5 https://www.mhc.tn.gov.in/judis/