DIVINE CHEMTEE LTD. Vs. PRINCIPAL COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The present Writ Petition came to be filed to declare the Order - in - Original No.VIZ-CUSTOM-000-COM-009-20-21, dtd. 30/6/2020, passed by the 1st respondent pursuant to the reply given to the Show Cause Notice dtd. 11/12/2014, as illegal, arbitrary and without jurisdiction.

(2.) The circumstances, which lead to filing of the present Writ Petition, are as under:-

(3.) The main plank of argument is that the respondent no.2 had no jurisdiction to initiate any action against a unit situated in SEZ as the offences under the Customs Act are not yet notified to be investigated by the DRI and any offence in a SEZ unit are to be dealt with only by the Development Commissioner under the SEZ Act i.e. respondent no.3. Hence, issuance of show cause notice is bad in law.