GUPTA G & COMPANY Vs. UNION OF INDIA

JUDGEMENT

(1.) Prayer in the misc. application moved under Article 226 of the Constitution of India read with Section 151 CPC, is for placing on record copy of letter dated 19.11.2018, addressed to the General Manager, Post Office, Chankyapuri, New Delhi, regarding status of delivery report w.r.t. Speed Post Slip No.ED354852852IN dated 16.6.2017 as Annexure P16, copy of reply to the same as Annexure P17 as well as copy of letter dated 11.12.2018 (Annexure P18), addressed to the SIO, Technical Section Settlement Commission, New Delhi. For the reasons stated in the misc. application, the same is allowed. Annexures P16 to P18, are permitted to be taken on record. Main case

(2.) The petitioner - importer has invoked the writ jurisdiction of this Court assailing order dated 31.7.2017, (Annexure P13), passed by the Customs, Central Excise and Service Tax Settlement Commission, whereby demand of Rs.1,47,12,404/- has been confirmed towards custom duty upon a show cause notice issued by the Directorate of Revenue Intelligence (for short 'the DRI), for mis-declaration of description of the goods and their value. This Court while issuing notice of motion on 4.9.2017, has passed the following order:-

(3.) To the specific plea of the petitioner regarding non- furnishing of the communication dated 25.5.2017 relied upon, and thus, violating the principles of natural justice, a specific reply has been filed by the DRI that the said letter was communicated to the petitioner - company vide letter dated 15.6.2017 through Speed Post. It is admitted that during the course of previous hearings, some record was also produced by the respondents in support of their assertion and, thereby trying to rebut the aforesaid plea of the petitioner - company.