ANIL KUMAR SONI. Vs. UNION OF INDIA

JUDGEMENT

(1.) Present CM has been filed under Article 226 read with Section 151 of CPC for placing on record copy of judgment passed by this Court in M/s Harkaran Dass Vedpal Vs. Union of India decided on 22.07.2019 reported as 2019-TIOL-1591-HC-P&H-CUS as Annexure P-6.

(2.) Civil Writ Petition No. 6862 of 2017 has been filed challenging Show Cause Notice dated 02.04.2009 (Annexure P-1), CWP No. 6863 of 2017 challenging Show Cause Notice dated 19.02.2011 (Annexure P-1) and CWP No. 6865 of 2017 challenging Show Cause Notice dated 31.03.2009 (Annexure P-1).

(3.) The Petitioner, resident of Ludhiana, by qualification is a Chartered Engineer. The Directorate of Revenue Intelligence (DRI) initiated an investigation against Tristar Air Conditioning Pvt. Ltd., Solan alleging mis-declaration of description of goods. The DRI after concluding investigation issued a Show Cause Notice dated 02.04.2009 (Annexure P-1) whereby Customs Duty alleging mis-declaration of description was demanded from importer and penalty under Section 112 read with Section 114AA of the Customs Act, 1962 was proposed to be imposed upon the Petitioner. There is no demand of duty from the Petitioner, which has been demanded from importer and impugned show cause notice is confined to penalty QUA the Petitioner. The Respondent fixed the matter for hearing on 01.04.2017. The Petitioner could not be served notice of hearing on account of change of his address and thereafter second hearing notice dated 10.03.2017 (Annexure P-4) was served upon his new address. The Petitioner at this stage sought copy of show cause notice and department vide letter dated 28.03.2017 supplied copy of the show cause notice.