Bombay High Court
Amazon Sellers Services Pvt. Ltd vs Union Of India And 2 Ors on 24 February, 2020
Bench: Nitin Jamdar, M.S.Karnik
1 42 WP 474-2020.doc
Sequeira
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 474 OF 2020
Amazon Sellers Services Pvt. Ltd. .. Petitioner
Vs
Union of India and others .. Respondents
Mr.Sriram Sridharan, for the Petitioner.
Mr.Pradeep S. Jetly - Senior Advocate a/w Mr. J. B. Mishra, for
Respondents.
CORAM : NITIN JAMDAR &
M.S.KARNIK , JJ.
Date : 24 February 2020.
P.C. :
Heard learned Counsel for the parties.
2. The Petitioner had filed an application before the Authority for Advance Ruling on 14 July 2016. The proceedings had commenced before the Authority for Advance Ruling and the order was reserved on 4 May 2018. After the order was reserved, the Principal Commissioner of the Advance Ruling Authority retired before the ruling could be passed. Thereafter a show-cause notice has been issued to the Petitioner on 25 July 2019. The learned Counsel for Respondents contends that the Petitioner can answer the show- cause notice and get the issue adjudicated. Apart from this position, 2 42 WP 474-2020.doc there is one more angle of the matter, that is the completion of proceedings before the Advance Ruling Authority. On this aspect of the matter, the learned Counsel for Respondents seeks time to take instructions.
3. The Customs Act 1962, stipulates limitation for completion of proceedings pursuant to the show-cause. We are informed that limitation would expire by 25 March 2020. Since the matter is being adjourned in above circumstances, to avoid further complications, there shall be ad-interim stay to the impugned show- cause notice dated 25 July 2019.
4. Stand over to 26 March 2020.
M.S.KARNIK, J. NITIN JAMDAR, J.
Digitally signed by
Maria Luiza Maria Luiza Sequeira
Sequeira Date: 2020.03.02
12:33:33 +0530