UTS IMPEX Vs. UNION OF INDIA

JUDGEMENT

(1.) Sri Kailash Nath P.S.S., learned counsel for the petitioner and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC appearing for respondent No.2.

(2.) Heard on admission.

(3.) This is the second visit of the petitioner to this Court. In the present case, Order-In-Original dtd. 28/3/2024 (Annexure P.1) is the subject matter of challenge. The petitioner earlier filed W.P.No.1970 of 2024 aggrieved by the order dtd. 27/12/2023 whereby without considering the reply of the petitioner, impugned order was passed.