TMI Blog2023 (11) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be permitted to approach the Writ Court at every stage or as a matter of routine. From plain reading of the contents that is reflected in the show cause notice (Exhibit P2), it would be evidently apparent as regards the allegations levelled against the petitioner which on due consideration is of very serious nature. The instant writ petitions deserve to be and are accordingly rejected, reserving the right of the petitioner to participate in the show cause proceedings and to lead appropriate evidence in support of his contentions - petition dismissed. - HON BLE SRI JUSTICE P. SAM KOSHY AND HON BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY For the Petitioner : Sri G. Vidhyadhar Reddy, learned counsel, For the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnandes, learned Senior Standing Counsel appearing for the respondent Nos. 2 and 3. 4. For proper understanding of the issue, it would also be relevant to take note of the relevant portion of the contents of the impugned order: Please refer to the Show cause Notices issued in OR No. 124/2023 Dated 26.05.2023, C. No. Cus/Hyd/11/2023 SIIB issued by the Principal Commissioner, Customs, Hyderabad. 2. In this regard, it is to inform that the Principal Commissioner is pleased to grant personal hearing in person on 19.10.2023 at 11:00 Hrs. You are therefore requested to appear before the Principal Commissioner of Customs, Hyderabad Customs Commissionerate at 7th Floor, GST Bhavan, LB Stadium Road, Basheerbagh, Hyderabad, on the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent categories, the product was cleared. The test report of both the laboratories showed the said product to be unfit for human consumption. (d) It is said that the petitioner took possession of all those products and thereafter, is said to have sold it in the open market. Subsequently, a pre-notice consultation was convened between the parties. It was contended by the respondent-Department that from the documents available on record, it appears that the product imported was broken cashew nuts and have been wrongly classified under the Customs Tariff Sub-Heading 23080000 whereas it ought to have been under CTH 08013210. This product under the CTH 08013210 would have attracted BCD @ 30%, SWS @ 10% and IGST @ 5%. 6. After the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Limited and Union of India and another vs. Guwahati Carbon Limited . While dismissing the two writ petitions, this Bench had reserved the right of the petitioner to respond to the show cause notice and thereafter to avail appropriate remedies available under the Act. 8. The said decision of this Court was not challenged by the petitioner any further. However, they entered appearance before the authorities concerned and did not submit any response to the show cause notice. On the contrary, they filed a representation on 23.06.2023, 15.07.2023 and 23.09.2023 not in the form of a reply to the show cause notice. Rather seeking for various irrelevant information so as to avoid a decision on the show cause proceedings. When the petitioner d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entire consignment imported by them. Further, taking note of the CTH classification, cashew nuts and broken cashew nuts both are leviable with BCD @ 30%, SWS @ 10% and IGST @ 5%. Unlike the CTH sub-heading 23080000 which is agricultural rejected nut pieces residues and waste unfit for human consumption, which is totally free from the duties under the Customs Act. Thus, if the allegations are found to be true, the petitioner would stand evading huge amount of tax money. This Bench having dismissed the said two writ petitions at the show cause stage, are again of the considered opinion that this is not the stage when writ jurisdiction is to be invoked by the petitioner. Particularly, in the teeth of the decision rendered in the two earl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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