Calcutta High Court
Ravichandra Mishra vs The Commissioner Of Customs(Port) And ... on 19 May, 2022
Author: Md. Nizamuddin
Bench: Md. Nizamuddin
OD - 12
ORDER SHEET
WPO/2175/2022
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTION
ORIGINAL SIDE
RAVICHANDRA MISHRA
VS
THE COMMISSIONER OF CUSTOMS(PORT) AND ORS.
BEFORE:
The Hon'ble JUSTICE MD. NIZAMUDDIN
Date : 19th May, 2022.
Appearance:
Mr. Samrat Dey Paul, Adv.
...For the Petitioner
Mr. Kaushik Dey, Adv.
Mr. Tapan Bhanja, Adv.
...For the respondents
The Court : Heard learned advocates appearing for the parties. In this matter, petitioner has challenged the impugned notice dated 8th April, 2022, under Section 124 of the Customs Act, 1962 by contending that the issues involved in this writ petition are covered by the decision of the Hon'ble Supreme Court in the case of M/s. Canon India Private Limited Versus Commissioner of Customs in Civil Appeal No. 1827 of 2018 and one of the orders of this Court dated 24th September, 2021 in WPO 822 of 2021 in the case of M/s. Aktel by Proprietorship Anand Kumar & Ors. vs. Union of India and Ors. Mr. Dey, learned advocate appearing for the respondent Customs Authority submits that the facts and issues involved in this writ petition are different from the cases involved in M/s. Canon India (supra) and the order of this Court in M/s. Aktel (supra). Considering the submissions of the parties, I am of the view that question of law involved in this writ petition as to whether issues 2 involved in this writ petition are covered by M/s. Canon India and judgment of this Court or not. This issue has to be gone into at length after Summer Vacation and accordingly let this matter appear 14th June, 2022 for further consideration. In the meantime, no further action will be taken against the petitioner on the basis of the aforesaid impugned notice dated 8th April, 2022.
(MD. NIZAMUDDIN, J.) TR/ 3