TMI Blog2021 (7) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Central Excise, Goa as a proper officer under Section 4(1) and the said Commissioner of Central Excise, Goa is empowered to exercise powers of the officers of customs under Section 5 and with reference to the definition of proper officer under Section 2(34) of the Act. Therefore, there is no ambiguity in respect of the powers exercised in the present case. As far as the show cause notices are concerned, the merits are to be adjudicated by the competent authority/the respondent. High Court cannot adjudicate the disputed facts with reference to the documents and evidences to be produced by the respective parties. Thus, the petitioner has to submit their explanations/objections, if any, along with the documents and evidences to the respondents enabling them to consider the same and pass orders by following the procedures as contemplated and by affording opportunity to the writ petitioners. Such an exercise is to be done as expeditiously as possible. In view of the fact that the jurisdiction point raised by the petitioner fails, this Court has no hesitation in forming an opinion that the petitioners have not established the ground of jurisdiction and thus, the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration is also in Chennai. Thus, the Commissioner of Customs at Chennai is the competent officer, having jurisdiction over the petitioner-company. The impugned show cause notices are issued by the Deputy Director, Directorate of Revenue Intelligence, Regional Unit, Goa, who has no jurisdiction to issue such show cause notices, as far as the petitioner-company is concerned. Thus, the show cause notices are liable to be set aside. 6.The learned counsel for the petitioners contended that when the Act contemplates, 'proper officer' shall issue show cause notice, in the present case, the incompetent authority, having no jurisdiction, issued the show cause notices and the notifications conferring power are also in violation of the specific provisions under the Act that the proper officer shall issue notice. Thus, all the writ petitions are to be allowed. In support of the said grounds raised, the learned counsel for the petitioners, relied on the judgment of the Hon'ble Supreme Court of India, in the case of Commissioner of Customs vs. Sayed Ali reported in 2011 (265) E.L.T. 17 (SC). The Apex Court made an observation in paragraph 14, which reads as follows:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivate Limited vs. Commissioner of Customs reported in 2021 (3) TMI 384 (SC) wherein, the interpretation for the words 'proper officer' ruled by the Hon'ble Supreme Court in the case of Syed Ali (supra) was followed and affirmed. The Hon'ble Supreme Court, by referring to the decision in the case of Syed Ali (supra), held that the 'proper officer' is the officer having jurisdiction over the person concerned and therefore, the law regarding the interpretation 'proper officer' is settled by the Hon'ble Supreme Court and admittedly in the present case, the jurisdictional officer has not issued the show cause notices and in turn, the officer at Goa has issued the impugned show cause notices. Thus, the notices are liable to be quashed. 9.The respective learned counsels appearing on behalf of the respondents disputed the said contentions raised on behalf of the petitioner. 10.The learned Senior Panel Counsel for the fourth respondent made a submission that the ratio laid down by the Hon'ble Supreme Court is inapplicable with reference to the facts and circumstances of the present case on hand. The Hon'ble Supreme Court, no do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Director General, Directorate of Revenue Intelligence, Mumbai Zonal Unit, UTI House 13, Vithal Das Thackersey Marg, New Marine Lines, Mumbai-20 13.Section 4 of the Act contemplates 'appointment of officers of customs'. Section 4(1) states that the Board may appoint such persons as it thinks fit to be officers of customs. Section 5 provides 'powers of officers of customs'. Section 5(1) enumerates that subject to such conditions and limitation as the Board may impose, an officer of customs may exercise the powers and discharge the duties conferred and imposed on him under the Act. 14.Cogent reading of the provisions of the Act would reveal that the Board, at its discretion, may appoint such persons as it thinks fit to be officers of customs. Under Section 5, the officers of customs appointed by the Board under Section 4(1) of the Act may exercise the powers and discharge the duties conferred or imposed on him under the Act. Thus, any officer of customs appointed under Section 4(1) is empowered to exercise the powers of officers of customs under Section 5 of the Act. 15.In this backdrop, let us now consider the definition for 'proper officer' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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