MARUTI KNIT TEX Vs. UNION OF INDIA

JUDGEMENT

(1.) We have heard Mr. Paresh Dave, the learned counsel assisted by Mr. Aditya Tripathi, the learned counsel appearing for the writ applicants and Mr. Devang Vyas, the learned Additional Solicitor General of India appearing for the respondents.

(2.) The subject matter of challenge in this writ application is to the show cause notices and demand notices issued by the Directorate of Revenue Intelligence, Ludhiana dated 14th June 2019. The respective writ applicants (those who are in receipt of the main show cause notices and have also appeared before the adjudicating authority) have been called upon to show cause as to why penalty should not be imposed under Section 112 of the Customs Act, 1962 for the alleged acts of omission and commission resulting in evasion of the customs duty on the imported goods and thereby rendering those goods liable to confiscation under the provisions of Section 111 of the Act, 1962. The subject matter in the present litigation is with regard to import of "Fully Fashioned High Speed Knitting Machine". This import is under the Export Promotion Capital Goods under the scheme of Foreign Trade Policy.

(3.) Mr. Dave, the learned counsel has raised manifold contentions while challenging the legality and validity of the main show cause notices. Mr. Vyas, the learned Additional Solicitor General of India also made submissions in details to meet with the submissions canvassed by Mr. Dave.