9911796707
TMI Blog2019 (7) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... ent no.2 under the Customs Act, 1962 (for sake of brevity "the Act") . The impugned order dated 13th July, 2018 has confirmed the show cause notice dated 15th December, 2016 demanding custom duty under section 28 of the Act. Besides the impugned order dated 13th July 2018 also imposes penalty and confiscates the imported goods with option to redeem the same on payment of redemption fine under Section 125 of the Act. 3. The grievance of the petitioner is, the impugned order dated 13th July, 2018 passed by respondent no.2, Commissioner of Customs is an order passed in breach of principals of natural justice. This only for the reason that the show cause notice dated 15th December, 2016 as served upon the petitioner was incomplete, inasmuch as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner in not approaching the Commissioner of Customs and obtaining soft copies of Annexures 'A' and 'B' to the notice itself demonstrates that the conduct was only to somehow delay the proceedings. The fact that the time was given for personal hearing on three occasions but the petitioner chose not to remain present on all three occasions, is further evidence of non-cooperation by the petitioner. Therefore, it is submitted that this Court should not exercise its extraordinary jurisdiction and entertain this petition. 5. We note the fact that the show cause notice dated 15th December, 2016 has called upon the petitioner to file its reply within a period of 30 days from the receipt of the notice. However, the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner could have ranted time of four weeks from 4th June, 2018 and given the petitoner time to file the reply upto 4th July, 2018 and thereafter given opportunity of personal hearing to the petitioner. 7. The objective of giving show cause notice is not an empty formality. The objective is to make the party aware of the case it has to meet. Thus time is given to respond to the same. The reduction of time as given in the notice, certainly causes prejudice to the party. The conduct of the petitioner in not attending the personal hearing would not absolve the Revenue from giving time of thirty days as stated in the notice, on serving the complete show cause notice on the parties. In these circumstances, there has been failure of principles ..... X X X X Extracts X X X X X X X X Extracts X X X X
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