TMI Blog2017 (11) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... the affidavit of undertaking dated 08.11.2017 filed by the adjudicating authority, is placed on record and the writ petition is disposed of with a direction to the adjudicating authority to adjudicate the show cause notice without being influenced by the findings rendered in the order-in-original dated 31.03.2017 and proceed based on the available material and the statement recorded under the provisions of the Customs Act, 1962 - petition allowed - decided in favor of petitioner. - W.P. No.26000 of 2017 W.M.P. No.27583 of 2017 - - - Dated:- 8-11-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr.B.Kumar, Sr. Counsel, for Mr.S.Sivakumar For the Respondent : Mr.V.Sundareswaran ORDER Heard Mr.B.Kumar, learned Senior Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of the fact that, at the first instance, the respondent issued a show cause notice, dated 26.04.2016, in which, there were three noticees, viz., i) Shri Sithik Gani, ii) Shri A. Sheik Fareed and iii) Shri. M.Karthikeyan, and the petitioner was not a noticee in the said show cause notice, dated 26.04.2016. The respondent called upon the aforementioned three noticees, to show cause as to why i) 80 pieces of Foreign marked gold biscuits and 24 pieces of Foreign origin gold bars in crude form should not be confiscated under Sections 111 (a) (d) (e) of the Act; ii) why the packing materials should not be confiscated under Section 119 of the Act; and iii) why penalty should not be imposed on each of them under Section 112 of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that the petitioner did not have, for his better, the Authority extending the period by six months under Section 110 (2) of the Act. By way of illustration, the learned Senior Counsel submits that, in a given case, if there are four accused, and one of them is absconding, then, the case would split up for trial, and the case would be tried against three other accused, who are available, and as and when, the fourth accused is secured, trial has to commence from the initial stage, and any judgment in the interregnum delivered against the three accused cannot be put against the absconding accused. Therefore, it is submitted that the procedure adopted by the respondent, in the impugned show cause notice, is completely flawed, and the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates the matter without reference to the findings recorded in the adjudication order dated 31.03.2017, the petitioner would be in a position to participate in the adjudication. 4.The learned Standing Counsel for the Revenue is directed to get instructions as to whether the respondent is willing to file an affidavit that he will adjudicate the impugned show cause notice without any reference in the findings the impugned notice dated 31.03.2017. It goes without saying that whatever material collected by the Revenue could be relied upon, subject to the adequate opportunity being given to the petitioner and the respondents shall not rely solely on the findings in the adjudication order dated 31.03.2017 for the purpose of imposition of pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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