Home Case Index All Cases Customs Customs + HC Customs - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1541 - HC - CustomsValidity of Show Cause Notice (SCN) - Denial of Benefit of Customs Notification No.46/11 dated 1st June, 2011 - import of Tin Ingot imported from Malaysia - the Government of India stated that the data submitted by MSC to the Ministry of Industrial Trade and Industry (MITI) Malaysia to obtain the Country of Origin Certificate (COC) was not correct - HELD THAT:- The issues raised in the petition could be appropriately addressed in adjudication proceedings while responding to the show-cause notice. The issue of application of interpreting the Customs Notification, keeping in view the provisions of Treaty, is an issue which could be raised/ urged before the authorities. So also, the certificate issued by the competent authority, cannot be disputed by the Customs Authorities on the basis of decisions of this Court, is also an issue which could be decided by the authority under the Act. We are certain that the adjudicating Authority would adjudicate upon the show-cause notice without in any manner being influenced by or controlled by the prima facie view taken by the CBIC while communicating with the Malaysian Authorities. There is no reason at this stage to suspect that the adjudicating Authority would not grant a fair and reasonable hearing to the petitioner or not decide the showcause notice fairly taking into account the petitioner's contentions. The various communications of the CBIC which have been referred to by the Petitioner as creating an apprehension in the mind of the petitioner that the adjudication proceedings would be an empty formality, as the CBIC has already taken a view against the petitioner is not justified. The view taken by CBIC is only a prima facie view, in having directed the authority to issue a show cause notice. The prima facie view taken by the CBIC as communicated the Malaysian Authority or in its communication to the DRI would not govern the adjudication proceedings before the Commissioner. Also, there are allegations in the notice of the certificate having been obtained by fraud. This issue of fraud is a subject matter of adjudication and cannot be decided in a writ proceedings. Petition dismissed.
|