ADANI ENTERPRISES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioners have challenged an order dated 24-3-2012 passed by the respondent No. 3-Additional Commissioner of Customs, Jamnagar. The petition arises in following factual background. The petitioner No. 1 is a company registered under the Companies Act. The petitioners No. 2 and 3 are its office-bearers. These petitioners were served with a show-cause notice dated 17-1-2011 wherein they were shown as noticees No. 1 to 3 respectively. Such notice was also issued against other persons. Such persons, however, are not before us. In such show-cause notice, it was alleged that -

(2.) On the basis of such allegations, the petitioners and other noticees were called upon why duty drawback amount of Rs. 18,46,639/- be not recovered with interest and further why penalty under Section 114 and 114AA of Customs Act, 1962 (hereinafter to be referred to as 'the Act') be not imposed on them.

(3.) The petitioners opposed the show-cause notice proceedings by filing detailed reply. The adjudicating authority thereupon proceeded to conduct the hearing of the case. On 9-12-2011, when the matter was fixed for personal hearing and notice of such hearing was duly served on the petitioners, the petitioners under the letter dated 5-12-2011 made a request to keep the adjudication in abeyance in view of the fact that Soyabean Processors Association of India had made a representation before the Central Board of Excise and Customs.