TMI Blog2015 (6) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the Customs Act, 1962 and the requisite Rules thereunder. - Petition disposed of. - Writ Petition (Lodging) No. 2228 of 2014 - - - Dated:- 22-9-2014 - S.C. Dharmadhikari and A.K. Menon, JJ. Shri Sunip Sen i/by Prabhakar M. Jadhav, for the Petitioner. Shri A.S. Rao, for the Respondent. ORDER On the earlier Writ Petition, namely, Writ Petition No. 11808/2013, this Court had passed an order dated 28-3-2014 and which is in the following terms :- 1. Mr. Jetly, appearing on behalf of the respondent, on instructions, states that the respondent will follow the due process of law, inasmuch as the notice to show cause would be issued demanding duty and penalty after the investigations are concluded. In view of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The explanation given now on affidavit is that the approach to the FICCI was not to get over the orders passed by this Court, but it is only to secure the demand and within the time frame. The explanation given is that the Authorities approached the FICCI within the period specified as otherwise it could be understood that they have no claim. The dodging of the claim/making of demand within the period of limitation, namely, of one year and to secure the Revenue s interest, was bona fide intent. At no stretch did the Respondents avoid compliance with the due process of law. 6. An additional affidavit has been filed by the Petitioners wherein they point out as to how the Joint Commissioner of Customs, SIIB (Import) addressed the lett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter would show that the Respondents have not shown due respect and regard for the orders of this Court. Rather they insisted that there was no necessity of issuing any show cause notice. They have directly approached the Guarantor and in the garb of securing the revenue, they ensured the full payment of duty. That is why there is justification as to why the FICCI made the payment. 8. We are not satisfied with this state of affairs. When there is a court order and which records the statement and undertakings to this Court that the compliance will be made with the due process of law, then, we do not see any justification for a show cause notice not being issued till date. It may be that the demand or claim was required to be lodged with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. After hearing both sides on this point we are of the opinion that the Respondents are to issue a show cause notice and comply with the provisions of law. Equally if they are empowered to seize the goods they will have to comply with the law. If the provisions of law enable them to seize the goods, then, they must comply with such provisions and procedures prescribed therein before effecting seizure. If the law contemplates release of the goods after such seizure even that opportunity should be given to the Petitioners. Needless to state that in all such events the Respondents shall comply with the provisions of the Customs Act, 1962 and the requisite Rules thereunder. 12. The Writ Petition is, accordingly, disposed of. No costs. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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