M/S. Venkateswara Feeds vs. Union Of INDIA
Held
The High Court dismissed the writ petitions, stating that it was not the appropriate stage to invoke writ jurisdiction. The court reiterated its earlier decision that the petitioners should respond to the show cause notice and participate in the adjudication proceedings.
Facts
The petitioners challenged a letter from the Principal Commissioner of Customs regarding adjudication proceedings for alleged misclassification of imported goods. The goods were initially cleared after laboratory tests confirmed they were unfit for human consumption, but later the department alleged misclassification to evade duties.
Key Issues
Whether the High Court should intervene at the show cause notice stage when serious allegations of tax evasion are made. Whether the petitioners have exhausted alternative remedies available under the GST/Customs Act.
Sections Cited
Article 14, Article 49(1)(g)
AI-generated summary — verify with the full judgment below
[ 33E61 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION NOs: 29950 & 29951 0F 2023 W.P.No.29950 OF 2023 Petition under Article 226 of lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ, order, or direction more particularly one in the nature of writ of mandamus declaring the letter o.R. No. 124 12O23-Adin cus (PC) dated 1Ol1Ol2O23 as illegal as being opposed Article 14 and 49(1Xg) of constitution of lndia and consequently direct the 3rd Respondent to supply the examination reports which are part of Bills of Entry in all the 4 imports, determine his jurisdiction as a preliminary issue ant thereupon proceed with adjudication if it has Between: M/S R.K.Trade Links, Represented by its Kolli Venkateswara Rao, S/o- Radha kiisnna Murthy aged about 62, Occ.' Business -Ftil No.201 ' Shilpa Residency, Vivekanandanigar-colony, Kukatpally, Hyderabad-500072. ...PETITIONER ANO
Un
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