TMI Blog1983 (12) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... Import Trade (Control) Order, 1955. The licences were issued to the petitioner in the capacity as merchant exporter against export of goods. 2. On February 7, 1977, the Ministry of Finance, Department of Revenue and Banking, issued a notification in exercise of the powers under Section 25 of the Customs Act exempting nylon filament yarn and polyester filament yarn imported into India from whole of duty of customs leviable thereon which is specified under the First Schedule to the Customs Tariff Act. The notification requires the importer to comply with certain requirements set out in the notification. The notification was subsequently amended and the exemption was restricted only to such goods which are specified in the First Schedule. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copies etc. in respect of the import of the consignment. The petitioner has filed this petition under Article 226 of the Constitution of India on April 23, 1980 to challenge the legality of the show cause notice. 4. Shri Jagtiani, learned Counsel appearing on behalf of the petitioner, submitted that the initiation of the proceedings by the Assistant Collector of Customs by issue of the impugned notice under Section 28 of the Customs Act, 1962 is without jurisdiction. The learned Counsel urged that the notice does not set out any reasons which led the officer to the conclusion that the duty was short levied. It was urged that the respondents have not cared to file any return in answer to the petition and the learned Counsel for the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rter or the exporter or the agent or employee of the importer or exporter the provisions of this subsection shall have effect as if for the words "six months" the words "five years" were substituted," It is not possible to appreciate how and on what basis the officer came to the conclusion that there was any collusion or any wilful misstatement or suppression of facts on the part of the importer. It was open for the respondents to file a return to the petition and set out what was the material available to the officer while initiating the proceedings. Not only the return is not filed, but the learned counsel for the respondents is unable to assist the Court for want of instructions. In these circumstances, it is not proper to permit the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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