KHANDWALA ENTERPRISE PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The dispute in these two writ petitions is identical; ergo, they are being decided by this common judgment. For the sake of convenience, reference would be made to the facts relating to M/s Khandwala Enterprises Private Limited, the petitioner in WP (C) 9225/2019.

(2.) The writ petition seeks quashing of

(3.) During the pendency of these proceedings, Circular dated 9th July, 2019, was issued by the CBIC and Corrigenda dated 30th September, 2019, and 7th October, 2019, to the impugned Show Cause Notices dated 15th July, 2019, and 19th July, 2019, were issued by the Principal Commissioner of Customs (hereinafter referred to "the Principal Commissioner.