Home Case Index All Cases Customs Customs + HC Customs - 2017 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1007 - HC - CustomsDiversion of the goods to the DTA - demand - two parallel proceedings in relation to the same subject matter - Held that: - once the question of duty liability based upon the allegation of diversion of the goods to the DTA in relation to the goods imported vide Bill of Entry No. 2376, dated 25-9-2003 has already been adjudicated upon, it is not permissible for the respondents to pursue another proceeding in relation to the same subject matter as it is not permissible for the authorities to prosecute two parallel proceedings in relation to the same subject matter. While it is true that the show cause notice dated 18-12-2008 does not propose confiscation of goods and levy of penalty, an order of confiscation or penalty would be only consequential to the confirmation of the duty liability. In the facts of the present case, having regard to the fact that the adjudicating authority, albeit beyond the scope of the proceeding before him, has thought it fit to issue a show cause notice in respect of levy of duty and interest, and has already proceeded to adjudicate upon the same, it is now not permissible for the respondent authorities to proceed further to adjudicate upon the same controversy in another parallel proceeding. Confiscation of goods - Held that: - though there may be additional proposals in the subsequent show cause notice, the basic proposal relates to confirmation of duty and interest based upon the allegation of diversion, which has already been adjudicated upon pursuant to the show cause notice dated 18-12-2008. The adjudicating authority having already adjudicated upon the issues, it is not permissible for it to keep the proceedings of the show cause notice dated 6-9-2007 in abeyance till the culmination of the proceedings arising from the show cause notice dated 18-12-2008. The continuance or otherwise of the show cause notice dated 6-9-2007 cannot be contingent upon the outcome of the proceedings arising out of the show cause notice dated 18-12-2008 - further proceedings pursuant to the show cause notice dated 6-9-2007, which relate to a subject matter which already stands adjudicated, stand vitiated - SCN do not sustain. Petition allowed - decided in favor of petitioner.
|