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2019 (1) TMI 731 - HC - CustomsAbsence of SCN - the fourth respondent has not issued any demand for payment of differential duty along with interest - Held that:- It is seen that the matter is now pending investigation and that the petitioner is co-operating with the investigation, more so in the light of the stand taken in the letter dated 14-3-2018. Even assuming that the fourth respondent comes to the conclusion that they have certain other evidence for not adopting the classification as 9022 30 90, a demand cannot be issued by the fourth respondent to the petitioner and at best, a show cause notice could have been issued - However, no such show cause notice has been issued to the petitioner. In any event, the third respondent cannot insist for a no objection certificate from the fourth respondent. The third respondent, who functions under a different Statute governed by separate set of circulars and instructions issued by the Central Board of Excise and Customs, has to independently consider the request made by the petitioner vide their letter dated 17-3-2018 - the writ petition is disposed of by directing the third respondent to take an independent decision on the petitioner’s letter dated 17-3-2018 without insisting upon a no objection certificate from the fourth respondent
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