TMI Blog2017 (3) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... r is required to indicate in the SCN the amount which the noticee is called upon to pay. This is crucial for various reasons including an instance, where the noticee may not wish to contest the SCN. There could also be other instances, where, while the substance of the charge is accepted, the quantification of duty is disputed by the noticee. Accordingly, the noticee needs to be informed as to the amount which the customs seeks to recover by way of duty. The failure to mention the amount of duty that the petitioner would have to pay, according to me, impregnates the SCN with a fatal weakness - Therefore, insofar as the second condition for provisional release of subject goods is concerned, the same cannot be sustained. The reason being, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... broad facts need to be noticed: The petitioner claims to be engaged in the business of import and distribution of news print. It is the stand of the petitioner that it has not obtained a registration with the Registrar of Newspapers in India and that therefore, once news print is imported it is stored in the customs bonded warehouse. 2.1.According to the petitioner, this is permissible under the extant Exim Policy. The petitioner claims that once the goods are imported and stored in the customs bonded warehouse, the news print is thereafter sold to only those actual users, who are possessed of requisite registration certificates. 2.2. Therefore, the stand of the petitioner, is that, the actual users obtained clearance of the bonde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent upon a perusal of the extract set forth hereinabove as also the contents of the show cause notice in its entirety, that, there is no reference to the duty amount which the respondents propose to levy on the petitioner. Crucially, the petitioner was put to notice only with respect to two aspects: (i)first, that the subject goods were liable for confiscation under Section 111(d) and section 111(o) of the Act; and (ii) second, that penalty was liable to be imposed. 5.The petitioner, in response to the show cause notice submitted a representation to the first respondent, on 20.09.2016, seeking provisional release of the goods detained by the DRI. 6.The petitioner claims that it was only after several visits to the office of the secon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice, the fact that there is a reference to Section 111(d) and section 111(o) of the Act in the show cause notice, would clearly indicate that, if, the adjudication were to go against the petitioner, duty would have to be paid by it. 9.1.In support of her submissions, the learned counsel draws my attention to the value of goods adverted to in the show cause notice, based on which, it is asserted that duty can be calculated and therefore, merely because there is no quantification would not render the show cause notice unsustainable. 10.In any event, according to the learned counsel for the respondents, this is an issue which can only be addressed at the time of adjudication, and therefore, the condition assailed cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of duty that the petitioner would have to pay, according to me, impregnates the show cause notice with a fatal weakness. However, as rightly contended by Ms.Hemalatha, this is an issue which will finally be resolved, when, adjudication of the show cause notice is undertaken by the concerned officer on merits. However, to my mind, in the interregnum this fact would impact the conditions to be put on the provisional release of goods. 14.1.Therefore, insofar as the second condition for provisional release of subject goods is concerned, the same cannot be sustained. The reason being, as indicated above, that there is no duty amount mentioned in the show cause notice. As correctly argued by Mr.Sam, there is no liability to pay duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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