Sennheiser Electronics India Pvt Ltd v. Union of India & Ors

Delhi High Court · 16 May 2016 · 2016:DHC:3481-DB
S. Muralidhar; Vibhu Bakhru
Writ Petition (C) No.863/2014
2016:DHC:3481-DB
administrative appeal_allowed Significant

AI Summary

The Delhi High Court quashed the Show Cause Notice and proceedings relating to customs duty short levy for the period 2009-2011 but allowed adjudication to continue for the subsequent period, correcting dates in its earlier judgment.

Full Text
Translation output
HIGH COURT OF DELHI
27.
W.P.(C) 863/2014
SENNHEISER ELECTRONICS INDIA PVT LTD ..... Petitioner
Through: Mr V. Lakshmikumaran, Mr M. P. Devnath, Mr Abhishek Anand, Mr Yogendra Aldak and Mr
Abhinav, Advocates.
VERSUS
UNION OF INDIA & ORS ..... Respondents
Through: Mr Satish Kumar, Senior Standing counsel for the Respondent Customs.
Mr Akshay Makhija, CGSC with Ms Sanjugeeta Moktan, Advocate for Respondent/UOI.
Mr S. K. Dubey, Mr Udit Malik and Mr Aman Singh, Advocates for DRI.
CORAM:
JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R
16.05.2016 CM No.18651/2016
JUDGMENT

1. Allowed, subject to all just exceptions. CM No.18650/2016

2. The Court does not feel that any further clarification is required of the judgment dated 3rd May 2016.

3. The application is dismissed. CM No.____________/2016 (to be numbered)

4. The application is taken on Board. It is pointed out that the dates in paras 107 and 108 of the judgement dated 3rd May 2016 require correction. The 2016:DHC:3974-DB corrected paras 107 of the judgment dated 3rd May 2016 shall read as under:

“107. The SCN under challenge in Writ Petition (C) No.863/2014 by Sennheiser Electronics India Pvt. ltd. is dated 24th December, 2013 and was issued by the ADG, DRI in relation to alleged short levy of customs duty for the period 28th January, 2009 to 24th June, 2013. 108. For the reasons already mentioned, the impugned SCN and all the proceedings consequent thereto for the period from 28th January 2009 up to 8th April 2011 cannot be sustained in law and are hereby quashed. The adjudication proceedings as regards further period beyond 8th April 2011will proceed in accordance with law.”

5. The application is disposed of. The corrected order be uploaded on the website.

S.MURALIDHAR, J VIBHU BAKHRU, J MAY 16, 2016 MK