Union Of India vs. Swatch Group (India) Pvt. Ltd
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ITEM NO.18 COURT NO.4 SECTION IIIB
S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS
CIVIL APPEAL NO(S). 430/2017
M/S. YAKULT DANONE INDIA PVT. LTD. APPELLANT(S)
VERSUS
COMMISSIONER OF CUSTOMS (IMPORT) MUMBAI RESPONDENT(S) (WITH APPLN. (S) FOR AD-INTERIM EX-PARTE STAY AND PERMISSION TO FILE ADDITIONAL DOCUMENTS)
Date : 13/02/2017 This appeal was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE ASHOK BHUSHAN
For Appellant(s) | Mr. S.K. Bagaria, Sr. Adv. |
---|---|
Mr. Shekhar Vyas, Adv. | |
Mr. Arun Pathak, Adv. | |
Mr. Senthil Jagadeesan, Adv. | |
Mr. Govind Manoharan, Adv. | |
Ms. Shruti Iyer, Adv. |
For Respondent(s)
UPON hearing the counsel the Court made the following O R D E R
Heard the learned counsel for the appellant and perused the relevant material.
Issue notice limited to the following two questions:
1. Whether the show cause notice issued by the Directorate of Revenue Intelligence (DRI) is within the jurisdiction of the said authority?
2. Whether the demand of differential duty was barred by limitation, namely, whether the extended period of limitation was available to the respondent?
Issue notice also on the application for stay.
List the matter along with Special Leave Petition (Civil) No.20453 of 2016.
[VINOD LAKHINA] COURT MASTER
[ASHA SONI] COURT MASTER