ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this petition, the petitioner seeks quashing of the impugned Order-in-original at Annexure - D dated 15.03.2023 passed by the respondents and for other reliefs.
2. Heard learned counsel for the petitioner and learned counsel for respondents and perused the material on record.
3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner invited my attention to the Show Cause Notice at Annexure - A dated 23.03.2022 in order to point out that the demand / claim made by the respondent-authority against the petitioner was by placing reliance upon the information collected from Wikipedia, which was impermissible in law, in the light of the judgments of the Hon'ble Apex Court in the case of Ponds India
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Ltd., Vs. Commr. of Trade Tax, Lucknow - 2008 (227) E.L.T.497 (S.C.) at Annexure - E and in the case of Hewlett Packard India Sales Pvt. Ltd., Vs. Commissioner of Customs (Import), Nhava Sheva - Civil Appeal No.5373/2019 and connected matter at Annexure - F. It is also submitted that the said contention of the petitioner was taken by him in his reply dated 29.12.2022 in addition to which the petitioner put forth various other contentions in support of his defence. It is the grievance of the petitioner that despite the petitioner specifically pointing out that the respondent was not entitled to place reliance upon the information collected from the Wikipedia and had also put forth various other contentions, the respondent has proceeded to pass the impugned order at Annexure - D dated 15.03.2023 reiterating the demand made in the Show Cause Notice by relying upon the material collected from the Wikipedia, which is impermissible in law and since the respondent did not consider the various contentions / submissions made by the petitioner, the impugned order deserves to be set aside and the matter remitted back to the respondent for reconsideration afresh in accordance with law.
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4. Per contra, learned counsel for the respondents would support the impugned order and submit that there is no merit in the petition and the same is liable to be dismissed.
5. As rightly contended by learned counsel for the petitioner, a perusal of the Show Cause Notice dated 15.03.2023 will indicate that at paragraph K of the Show Cause Notice, the respondent has placed reliance on the information said to have been secured from the Wikipedia, which is impermissible in law, in the light of the judgments of the Hon'ble Apex Court referred to supra. So also, a perusal of the impugned order will indicate that despite the petitioner putting forth several other contentions and producing various documents, the same have not been considered by the respondent who has mechanically / summarily confirmed the demand without considering or appreciating the material on record, thereby warranting interference by this Court.
6. In the result, I pass the following:
ORDER
i) The Writ Petition is hereby allowed;
ii) The impugned order dated 15.03.2023 passed by the respondent authority at
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Annexure - D is hereby set aside and the matter is remitted back to the respondent - authority for reconsideration afresh in accordance with law.
iii) Liberty is reserved in favour of the petitioner to file additional pleadings, documents etc., which shall be considered by the
respondent, who shall provide sufficient and reasonable opportunity to the petitioner including an opportunity of personal hearing and proceed further in accordance with law, bearing in mind the judgments of the Hon'ble Apex Court referred to supra.
Sd/-
(S.R.KRISHNA KUMAR)
JUDGE
BMV
List No.: 1 Sl No.: 18