DHANANJAY DESAI Vs. UNION OF INDIA

JUDGEMENT

(1.) We have heard learned counsel for the parties.

(2.) The prayers as made in these four petitions are identical. It would be appropriate that we note the prayers in the first petition (Writ Petition No. 10499 of 2023), which reads thus:

(3.) On behalf of the respondents, Mr. Mishra as also Mr. Sethna drawn our attention to the order dtd. 28/8/2023 passed in Writ Petition No. 10333 of 2023 in Kuloday Plastomers Pvt. Ltd. through Shri Ramswaroop Gupta vs. The Union of India & Ors ., wherein similar issues were raised wherein adjudication of the show cause notice was pending. In disposing of the said petition, we have taken a view that all contentions as urged in the writ petition including the contentions on the applicability of the decision of the Supreme Court in Canon India Pvt. Ltd. vs. Commissioner of Customs ,AIR 2021 SC 1699. needs to be canvassed before the Adjudicating Officer. We had accordingly disposed of the proceedings in terms of the following relevant observations: