WRIT TAX No. 1802 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:90789-DB Chief Justice's Court Case :- WRIT TAX No. - 1802 of 2025 Petitioner :- M/s Two Poles Recyclers and 2 others Respondent :- Principal Commissioner of Customs, Noida Customs Commissionerate Counsel for Petitioner :- Anurag Sharma, Chandan Kumar Jain Counsel for Respondent :- Gaurav Mahajan Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed aggrieved of the Order-in-Original dated 19.12.2024 passed by the Principal Commissioner of Customs, Customs Commissionerate, Noida wherein value of the goods declared in the bills of entry has been rejected and the same has been redetermined with consequential duty liability, confirmed the demand of differential duty, disallowed the benefit of Notification no. 46/2011-Cus dated 01.06.2011, held the goods imported in the bills of entry liable to confiscation, however, imposed redemption fine, imposed equal penalty under Section 114-A and 114-AA of the Customs Act, 1962. 2. Submissions have been made that the petitioners were not granted sufficient opportunity to file reply to the show cause notice dated 21.12.2023 and adjudication order has been passed in violat