NEW PENSIA INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Shri Harshadray Dave, learned counsel for the petitioner, Shri Viral Shah, learned counsel appearing for respondent No.2 and Shri Kshitij Amin, learned counsel representing respondent No.1.

(2.) By means of this petition under Article 226 of the Constitution, the petitioner has prayed for quashing of the show cause notice dated 23.03.2020 (Annexure-A to the petition) issued by the Deputy Commissioner (DBK), Customs House, Mundra calling upon the petitioner to show cause as to why appropriate action be not taken against him as stated in para 13 thereof.

(3.) The challenge to the show cause notice is mainly on the ground that the Deputy Commissioner was not the competent authority for adjudication in view of the Circular dated 31.05.2011 (at page 63 of the paper book) whereby the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs has revised powers of the adjudication of the officers of the Customs. Para 5 of the said circular reads as follows: