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2017 (4) TMI 202

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..... precluded from raising this challenge. Even if they are summoned, they can submit a written defence or, as styled in the SCN, a written statement of defence raising therein all contentions and without prejudice to the same, appear before the adjudicating authority. An opportunity of personal hearing will be given to the petitioners, at which, they or their representative can specifically argue these points and raise the above contentions. Once these clarifications have come from the authorities themselves and the learned Additional Solicitor General assures the court that no recoveries will be effected pending adjudication, then, all the more, we need not entertain these petitions. Petition allowed by way of remand. - WRIT PETITION .....

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..... Customs Area Regulations, 2009, public notices are issued to these petitioners. 4. The respondents to this writ petition are the Union of India, the Chief Commissioner of Customs, the Commissioner of Customs-NS-G - Mumbai Customs Zone-II, the Commissioner of Customs (General) Container Freight Station Management Cell, Jawaharlal Nehru Customs House, Uran, District Raigad, Maharashtra. The respondent no. 5 is the Superintendent of Customs. The respondent no. 6 is the Central Board of Excise and Customs and the 7th respondent is the Container Shipping Lines Association, which is registered under the Societies Registration Act, 1860. 5. The essential contentions in these petitions and canvassed by Mr. Dwarkadas learned senior counsel .....

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..... 7 association. It is submitted that the show cause notices rely on the public notices. The public notices, in turn, rely on the provisions of the Act as understood by the authorities. The provisions of the Act and the clauses of the Regulations have been understood by the public notices to include even the petitioners and their activities. This is a complete misinterpretation and misreading of the provisions of the Act. The petitions are premised on the fact that if this is how the Act and the Regulations are permitted to be read, then, the public notices contravene the mandate thereof. The stand taken by the authorities and particularly even the Commissioner, before this court on affidavit, would indicate that he has made up his mind and n .....

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..... , but who do not in any manner fit the bill, still, the Act and the Regulations are applied and a stand is adopted which has forced those persons and functioning at that port in resorting to litigation. 9. Mr. Kantawala relied upon certain communications from the Deputy Commissioner of Customs, who not only justifies the issuance of the show cause notices, but spells out the stand of the authorities. He would, therefore, submit that the writ petitions be entertained. 10. Upon such petitions, a preliminary objection is raised to the maintainability thereof by the learned Additional Solicitor General. He would submit that whatever may be the contentions and raised on the point of jurisdiction and maintainability of the proceedings, stil .....

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..... m are they precluded from raising this challenge. Even if they are summoned, they can submit a written defence or, as styled in the show cause notices, a written statement of defence raising therein all contentions and without prejudice to the same, appear before the adjudicating authority. We have no doubt in our mind that despite issuance of the Regulations, Circulars of the Board, the public notices and the contents of the show cause notices reflecting the version of the authorities of these documents, an adjudication order would have to be passed and would be passed considering all the contentions of the petitioners. An opportunity will have to be given to the petitioners to challenge the jurisdiction and competence of the official .....

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