TMI Blog2020 (5) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... 147(2) of the Customs Act, 1962 is applicable to the exporter and not applicable to the agent. The petitioners are the agent and they are nothing to do with the exporters obligations. However, the respondents issued time barred show-cause notice, without jurisdiction - petitioners further submit that the time to reply the show cause notice was expired. The petitioners are permitted to canvass a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and Freight Forwarding Agent) is licensed Customs Brokerage Company Lic No.1/2012, having office near at International Airport, Shanmugam, Trivandram, Kerala. 3. During the course of the business, the petitioners' concern got an order for shipment of Air inlet automobile spare parts from a new customer named 'Swiss Global' having office at New Delhi and after receiving KYC for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he second respondent on 19.06.2019. The goods proposed to export is neither prohibited nor unlawful goods and it is only an automobile spare parts, which comes under general goods category However, the second respondent has issued summons to the petitioner to give explanation on 30.07.2019 and once again on 26.08.2019. The second petitioner appeared before the second respondent on 27.08.2019 and g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court, the respondent has to conclude the investigation on or before 17.01.2020. but the present impugned show cause notice was issued on 25.02.2020. hence, the petitioner has come forward before this Court with the present writ petition. 5. The learned counsel appearing for the petitioners submit that in an earlier occasion the petitioners challenged the illegal action of the respondents by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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