LAWS(MAD)-2018-4-422

SHAPOORJI PALLONJI INFRASTRUCTURE CAPITAL CO LTD Vs. UNION OF INDIA THROUGH SECRETARY, MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI

Decided On April 16, 2018
Shapoorji Pallonji Infrastructure Capital Co Ltd Appellant
V/S
Union Of India Through Secretary, Ministry Of Finance North Block, New Delhi Respondents

JUDGEMENT

(1.) The petitioner has filed the above Writ Petition to issue a Writ of Certiorari calling for the records in the impugned preliminary findings notice dated 05.01.2018 issued by the 2nd respondent and to quash the same as illegal, arbitrary, without authority of law and in contravention of the Customs Tariff Act, 1975 read with the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997 and also unconstitutional being inter alia in violation of the principles of natural justice.

(2.) The brief case of the petitioner is as follows:

(3.) The brief case of the respondents is as follows: