Chaman Lal Bhambri vs. Principal Commissioner Of Customs Import And Anr
Held
The Court held that the transfer of SCNs to the call book and their subsequent removal must be in accordance with the Board's instructions and circulars. The Court also noted that the petitioners' actions, such as requesting personal hearings, indicated their awareness and participation in the proceedings.
Facts
The petitioners challenged Show Cause Notices (SCNs) issued under GST and Customs law, arguing that these SCNs were improperly transferred to and from the 'call book'. The respondents contended that the SCNs were handled according to various Board instructions and circulars.
Key Issues
The primary issue was whether the SCNs were correctly transferred to and from the 'call book' as per departmental instructions. The court also examined the petitioners' conduct in relation to the adjudication process.
Sections Cited
Section 97
AI-generated summary — verify with the full judgment below
Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
W.P.(C) 4831/2021 & connected matters * IN THE HIGH COURT OF DELHI AT NEW DELHI %
Judgment reserved on: 13 August 2024 Judgment pronounced on: 10 December 2024
+ W.P.(C) 4831/2021
M/S VOS TECHNOLOGIES INDIA PVT. LTD. .....Petitioner
Through: Mr. Prem Ranjan Kumar, and
Ms. Poojan Malhotra,
Advocates.
versus
THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL & ANR.
.....Respondents
Through: Mr. Harpreet Singh, Sr. St.
Counsel with Ms. Suhani and
Mr. Jatin Kumar Gaur, Adv.
+ W.P.(C) 4832/2021
M/S AMYRA TECHNICA PVT.LTD. .....Petitioner Through: Mr. Prem Ranjan Kumar, and Ms. Poojan Malhotra, Advocates.
versus
THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL & ANR.
.... Respondents.
Through: Mr. Harpreet Singh, Sr. St. Counsel with Ms. Suhani and Mr. Jatin Kumar Gaur, Adv.
+ W.P.(C) 15202/2023 & CM APPL. 60768/2023 (Stay)
M/S R ANIL KUMAR & ANR.
.....Petitioner Through: Mr. Sunil Dalal, Sr. Adv. with Ms. Shikha Sapra, Mr. Piyush Kumar, Ms.
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