GUPTA SMELTERS PVT. LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This common order shall dispose of the aforesaid writ petitions bearing CWP Nos.21115, 21138, 22694, 22810, 26928 and 22932 of 2019 involving common issue. The Petitioner(s) (private limited companies/partnership concern/proprietorship concern) are importers (in all the cases) having imported goods through Dry Port, Ludhiana, by filing the present writ petitions under Article 226 of the Constitution of India are seeking quashing of Show Cause Notice(s) of finalization of provisionally assessed Bills of Entry, beyond a period of five years.

(2.) For the sake of convenience, the facts are borrowed from CWP No.21115 of 2019. The petitioner-private limited company during the period 2011-2013 vide twenty four (24) Bills of Entry at Dry Port, Ludhiana imported "Zinc Skimming/Zinc Ash". Similarly in all the other writ petitions the petitioner(s) importers have imported Zinc Skimming/Zinc Ash, except in CWP No.22923 of 2019, wherein the importer has imported Pressed Distillated Oil during the period 2012.

(3.) Reply/Written Statement on behalf of the respondents has been filed in CWP Nos.22694, 22810, 22923 and 26928 of 2019 in Court. Copies of the same furnished to the counsel opposite. Same are taken on record.