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Judgment
We have heard the counsel for the parties. The learned counsel for the Petitioner submits that in terms of the letter dated 24th February, 2015, which is at Page 47 of the paper book, two options were given to the Custom Authorities, as indicated in Paragraph 8 thereto which is reproduced herein below :
"8. We reiterate our request for passing a speaking order under Section 17(5) of the Customs Act, 1962 or issuance of a show cause notice on the basis of data submitted by us as soon as possible. The same will enable us to make oral and written submissions against the same."
According to Mr. Satish Kumar appearing on behalf of the Custom Authorities, a show cause notice has already been issued. He places reliance on Paragraphs 5 & 6 of his counter affidavit. On going through the same, we find that the period to which the purported show cause notice pertains has not been mentioned. According to the learned counsel for the Petitioner, this show cause notice which has been referred to in Paragraphs 5 & 6 of the counter affidavit, pertains to a period from 17th March, 2012 to 16th March, 2014.
Be that as it may, in order to cut short the controversy, we direct the respondents to either pass a speaking order under Section 17(5) of the Customs Act, 1962 within 15 days in respect of bills of entry of the petitioner with effect from 21st February, 2014 to 23rd February, 2015. However, in case a show cause notice has been issued covering the same period, no further action would be necessary on the part of the respondents. In the event that the show cause notice had not been issued for this period, the option is available to the respondents to either pass a speaking order under Section 17(5) of the said Act or issue a show cause notice for the said period within 15 days.
The writ petition stands disposed of in view of the aforesaid directions.