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2023 (9) TMI 1301 - BOMBAY HIGH COURTJurisdiction of the Designated Officer to issue show cause notices to the petitioners who are foreign exporters - Applicability of Customs Act to the transactions which have taken place in a foreign territory - HELD THAT:- When the proceedings are listed on the backdrop of such prior orders, Mr. Mishra, learned Counsel appearing for the revenue would submit that in issuing the impugned show cause notice, the department has basically relied on the decision of the learned Single Judge of the CESTAT in the case MS. PRERNA SINGH, CEO M/S. SEVILLE PRODUCTS LIMITED AND INDIAN AUTHORISED REPRESENTATIVE: V. LAKHSMIKUMARAN VERSUS COMMISSIONER OF CUSTOMS (IMPORT-II) MUMBAI [2020 (1) TMI 905 - CESTAT MUMBAI], hence, the respondents were justified in issuing the show cause notice to a foreign party. Prima facie the stand of the department is not satisfying even assuming that the provisions of the amended sub-section (2) of Section 1 of the Customs Act are taken into consideration as applicable to the facts and circumstances in the present case. Accordingly, as purely an issue of law arises for consideration in the present proceedings which goes to the root of the authority and jurisdiction of the designated officer to issue the impugned show cause notices to a foreign entity, we would be required to hear the parties on the merits of their respective contentions, at the final hearing of the petition. Hence, Rule. Respondents waive service. Considering the provisions of Section 1(2) of the Customs Act prior to its amendment by Finance Act, 2018 (w.e.f. 29.3.2018) as also considering the effect of the said amendment, the petitioners have made out a prima facie case for grant of interim reliefs. Hence, pending the hearing and final disposal of the petitions, the impugned show cause notices shall stand stayed.
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