AMAR STEEL INDUSTRIES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) These four writ petitions are taken up together and disposed of by this common order without calling for affidavits.

(2.) Arguments on points of law were heard, after giving notice to the parties for one week, and in my opinion, the matter is so short and simple, that calling for affidavits would be an unnecessary of wastage of time and energy.

(3.) Each of the cases relates to the Kar Vivad Samadhan Scheme. In each of the cases the Designated Authority has rejected the declaration on the basis that there is no show cause notice or notice of demand within the meaning of Section 95(ii)(b) of the Finance (No. 2) Act, 1998.