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TMI Blog2017 (2) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... case of the department has been set out in the preamble portion of the show cause notice dated 17.03.2001 and it may be necessary to extract the same verbatim below, for proper appreciation of the dispute at hand. "M/s Y.J.Enterprises, No.79, Velacherry Main Road, Pallikarani, Chennai, filed a Shipping Bill No.2227562 dt. 03.06.2000 for export of 90 pcs Wooden Chair legs made of Padak wook to M/s Shersun Trading Co. Ltd., 1333, Hagyu, ITDE-Machi, Yamagata, Japan vlued at Rs. 1,33,500 (FOB). At the time of examination, the Appraising Officer (Exports) insisted upon W.L.O examination certificate to verify the nature of wood as per EXIM policy and CITES. 2. W.L.O officers after a preliminary investigation, issued a letter dt. 18.07.2000 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been issued, calling upon the petitioner to show cause before the Commissioner of Customs Airport, (Chennai), within 30 days from the date of the notice as to why: (i) the goods covered by the Shipping Bill No.2227562 dated 03.06.2000, at an estimated value of Rs. 1.35 crores shall not be confiscated under Sections 113(d) and 113 (i) of the Customs Act, 1962 read in conjunction with the Section 3(2) of the Foreign Trade (Development & Regulation) Act, 1992. (ii) Penalty shall not be imposed on M/s Y.J.Enterprises for attempting to export improperly under Sec.114 of the Customs Act, 1962, the consignment covered by Shipping Bill No.2227562 dated 03.06.2000. iii) Penalty should not be imposed on M/s Y.J.Enterprises for improper expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The answer to the above submission lies in the show cause notice itself. It is clearly stated in the show cause notice that the same has been issued with the approval of the Commissioner of Customs and the petitioner has been asked to appear before the Commissioner of Customs and show cause as to why the goods should not be confiscated. Mr.Raveekumar, learned counsel for the petitioner was not able to show any provision of law in the Customs Act to the effect that even a show cause notice has to be issued only by the adjudicating authority and not by any other authority. After all, the show cause notice is the result of the investigation conducted by the Investigating Wing of the Customs and after collecting the materials, they would plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. Thereafter, the Wild Life Authorities had given a certificate to the effect that goods transported were musical instruments Parts made out of Red Sanders Wood, the export of which has been banned. Only thereafter, the Customs Authorities effected seizure of the goods on 26.09.2000 in the presence of independent witnesses and Panchanama. The show cause notice has been issued on 17.03.2001, which is well within six months from the date of seizure viz., 26.09.2000. 8.2 Mr.Raveekumar, learned counsel for the petitioner further contended that the very act of detention of the goods by the authorities would by itself mean to imply seizure of the goods and therefore, the formal seizure on 26.09.2000 cannot be reckoned for computing the period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Customs Officer does not have the authority to conduct seizure nor issue a show cause notice. In support of his contention, he placed strong reliance on the Judgement of the Hon'ble Supreme Court in the case of Commissioner of Customs vs. Sayed Ali and Another, reported in (2011) 3 Supreme Court Cases 537 11. This Court is of the opinion that the Judgment cited has no relevance to the facts of the case, because the said Judgment was rendered in a regular appeal under Section 130-E of the Customs Act, 1962, against an order passed by the Customs, Excise and Gold (Control) Appellate Tribunal (in short CEGAT ). Here we are dealing with only the show cause notice issued by the Deputy Commissioner and not the final orders passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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