Home Case Index All Cases Customs Customs + HC Customs - 2013 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 388 - HC - CustomsQuashing of Show cause notice as barred by limitation -assessee appeal - a notice to show cause was issued to Beacon Maritime Carriers Pvt. Ltd. for a failure to export and to account for 59 cargo containers - Held that:- The present case is not one where no action whatsoever was taken by the Customs authorities. On the other hand, as the record would indicate, a personal hearing was held from time to time during the course of which, the Adjudicating Officer was informed of subsequent changes in the agents appointed by the principal shipping agency in Saudi Arabia. The Department was apprised of that fact that adjudication proceedings in relation to the cargo were pending and a conscious decision was taken to take the adjudication in the present case out of the call book. Ultimately, whether the Court under Article 226 of the Constitution should quash a notice to show cause, purely on the ground of delay, is a matter which has to be decided in each individual case. Thus non satisfying that the interest of justice will require the quashing of the proceedings in the present case. The Petitioners have the full range of defences open in regard to the notice to show cause in the course of adjudication proceedings. No merit in the Petition. The Petition is dismissed.
|