Mr. Mohammad Hasan Uddin vs. Union Of INDIA
Held
The Court did not decide the merits of the case. The learned counsel for the petitioner sought leave to withdraw the writ petition. Consequently, the Court dismissed the writ petition as withdrawn. No costs were awarded. The Court did not make any findings on the legality or validity of the Show Cause Notice or the Order-in-Original, nor did it address the issues raised by the petitioner. The operative direction was solely to dismiss the petition on the ground of withdrawal.
Facts
The petitioner, Mr. Mohammad Hasan Uddin, filed a writ petition before the High Court of Telangana challenging a Show Cause Notice dated 24.04.2015 issued by the Additional Director General, Directorate of Revenue Intelligence (DRI), Hyderabad. The petitioner also sought to quash the consequential Order-in-Original No. HYD-CUS-01-COM-16-17 dated 25.05.2016 passed by the Principal Commissioner of Customs, Hyderabad. The petition was filed under Article 226 of the Constitution of India. An interim application was also filed seeking suspension of the Order-in-Original pending the disposal of the writ petition. The respondents included the Union of India, the Central Board of Indirect Taxes and Customs (CBIC), the Principal Commissioner of Customs, Hyderabad, and the Additional Director General, DRI, Hyderabad.
Key Issues
1. Whether the Show Cause Notice dated 24.04.2015 issued by the Additional Director General, DRI, Hyderabad, and the subsequent Order-in-Original dated 25.05.2016 passed by the Principal Commissioner of Customs, Hyderabad, are illegal, arbitrary, without jurisdiction, void ab-initio, and violative of the petitioner's fundamental rights. The petitioner argued that the aforementioned notices and orders were illegal and arbitrary. The respondents, represented by the Standing Counsel for Customs and the Assistant Solicitor General, likely defended the validity and legality of the Show Cause Notice and the Order-in-Original. Specific arguments or reliance on particular provisions, circulars, or precedents by either side are not detailed in the provided judgment excerpt.
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY ONE PRESENT THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE DR, JUSTICE CHILLAKUR SUMALATHA WRIT PETITION NO: 290'10 OF 2021 Between: Mr. Mohammad Hasan Uddin, S/o. Mohammed Habeeb Uddin, Aged about 44 Years, Occ. Business, R/o. 8-1 3-71l3/2, Ragavendra Colony, Shivrampally, Rajendarnagar- 500 052 Ranga Reddy District, Telangana. ...'ET,T,ONER AND 1. Union of lndia, Rept. by its Secretary, Ministry of Finance, Government of lndia, North Block, Central Secretariat, New Delhi, Delhi 11000'1 .
The Central Board of lndirect Taxes and Customs (CBIC), Rept.' by its Chairman, Department of Revenue, Ministry of Finance, Government of lndia, North Block, Central Secretariat, New Delhi, Delhi 1'10001 .
The Principal Commissioner of Customs, Hyderabad, GST Bhavan, L.B Stadium Road, Basheerbagh, Hyderabad- 500004. 4. The Additional DirectoiGeneral, Directorate of Revenue lntelligence Hyderabad Zonal Unit, H.No. 10-2-28915711, and 2, Suryavanshi Residency, ll Cross Road, Shantinagar, Masab Tank, Hyderabad- 500028. ...RES'ONDENTS
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