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2015 (9) TMI 718

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..... ao For the Respondent : None ORDER: (per the Hon'ble Sri Justice L. Narasimha Reddy) This writ petition is filed challenging the communication dated 23-12-2002 issued by the 1st respondent as illegal, violative of principles of natural justice and contrary to Section 85 of the Customs Act, 1962 (for short, 'the Act'). Briefly stated, the facts are that the petitioner is a shipping agent .....

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..... r is so advised, it can make a representation in relation thereto. Heard the learned counsel for the petitioner and the learned counsel for the respondents. It is not in dispute that the petitioner stored the goods imported by it, viz., cigarettes and liquor in the customs godown duly executing the bonds. The respondents were of the view that the petitioner did not remove the goods though substa .....

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..... the view that the impugned communication can be treated as a show cause notice by itself and the petitioner can be granted reasonable time to put forward its contentions. Hence, we dispose of the writ petition directing that, a. the impugned communication shall be treated as a show cause notice; b. the petitioner shall be under an obligation to submits its remarks/representation within two wee .....

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