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TMI Blog2015 (4) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 & CM No.1834/2015 (stay) & (addl. documents). 1. This intra-court appeal impugns the order dated 24th December, 2014 of the learned Single Judge of this Court of dismissal of W.P.(C) No.9222/2014 filed by the appellant. 2. Goods of the appellant were on 29th October, 2012, 30th October, 2012 and 31st October, 2012 seized under Section 110 of the Customs Act, 1962. However the said goods were returned on 6th November, 2012, 9th November, 2012 and 20th November, 2012 respectively by observing that "The detention of goods ....... under Panchnama dated ..... stands vacated following matching the goods with the documents". 3. The appellant filed the writ petition from which appeal arises impugning the letters dated 15th November, 2014 and 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 110 of the Customs Act, it has to be seen whether under the said Act, upon the seizure / detention order being vacated nothing survives. If it is not so under the statute, the principle of estoppel against the provisions of the statute would not arise. However neither the appellant has considered the provisions of the Customs Act nor has the learned Single Judge referred to the same. Upon our putting so to the senior counsel for the appellant, he sought a passover to study this aspect. 9. However after passover, the senior counsel for the appellant again took up the plea of estoppel contending that the order vacating the order of detention / seizure is an executive order. 10. We are unable to agree. We as such asked the counsel for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent is entitled to take and not in connection with a matter the right of the respondent to pursue which has been extinguished. 13. Inspite of giving opportunity to the counsels, no clarity is emerging. 14. Issue notice. Notice is accepted by the counsel for the respondent. Since the writ petition was dismissed in limine, the respondent had no opportunity to submit a counter affidavit. The same be filed within two weeks, particularly addressing the aforesaid question. Rejoinder if any within one week thereafter. 15. Renotify on 4th March, 2015." 2. The respondent has thereafter filed a counter affidavit and to which a rejoinder has been filed by the appellant. 3. However when the hearing on the appeal commenced on 13th April, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icially. 5. Faced therewith the senior counsel for the appellant stated that the only point he is urging in this appeal is that the notice dated 21st November, 2014 issued to the appellant under Section 108 of the Customs Act contains a finding against the appellant and which is not permissible in law in a show cause notice. 6. Though we doubt very much that the said contention arises from the pleadings in the writ petition or the memorandum of appeal but the appeal having been confined to this argument only, we want to deal therewith so as to put a quietus. The said notice dated 21st November, 2014 is as under:- "Gentlemen, Subject: Investigation in respect of procurement of High Eng Luxury Wrist Watches by M/s Johnson Watch Company - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no such finding of fact, against the appellant, could have been returned in a notice under Section 108 which is in the nature of a show cause notice. 8. We are afraid the aforesaid contention is on a complete misreading of the notice aforesaid. The appellant cannot pick a line here and a line there, out of context and impute a motive, which a reading of the whole document does not disclose. A reading of the whole of the aforesaid notice dated 21st November, 2014 shows that the purport thereof is to seek information from the appellant qua the doubts entertained by the Customs Authorities and for eliciting the response, the doubts entertained have necessarily to be stated. 9. Though the senior counsel for the appellant at the beginning of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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