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Judgment
Petitioner No. 1, a partnership firm, petitioner Nos. 2 & 3 are its partner and Manager respectively, engaged in the manufacture of Aluminum Scrap and Silicon. It is averred that during January to September, 2005, the petitioner imported Aluminum Scrap and Silicon and the respondent (Commissioner of Customs), alleging short payment of customs duty, issued a Show Cause Notice dated 15.01.2010 (Annexure P-1) to the petitioner.
Since no order was passed inspite of lapse of 10 (ten) years, thus, prayer is for quashing the Show Cause Notice dated 15.01.2010 (P-1).
Counsel for the petitioners submits that the issue involved herein stands decided by this Court, vide judgment dated 22.07.2019 (Annexure P-2), passed in CWP No. 10889 of 2015, titled "Harkaran Dass Vedpal v. Union of India", in favour of the petitioner(s) therein, hence, the petitioner is also entitled to relief in the same terms.
Learned counsel for the respondent/Customs also concedes the aforesaid factual position, however, submits that an SLP has been filed against the aforesaid order dated 22.07.2019 (P-2) passed in Harkaran Dass Vedpal's case (supra). He further states that the records of the case is with CBI.
In view of the conceded position by the counsel for the parties, present petition is allowed in terms of the said CWP No. 10889 of 2015, decided on 22.07.2019 (P-2) and the Show Cause Notice dated 15.01.2010 (P-1) is quashed.