TMI Blog2001 (7) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... ized. Show cause notice was issued in respect of 10 consignments. 3.The Writ Application was filed in December, 1999 challenging search and seizure of documents, past Shipping Bills and Licences issued under Foreign Trade (Development and Regulation) Act by licensing authority pertaining to past exports which were mentioned in Annexure 'B' in the writ further direction sought on the inaction of the Customs Authorities in making assessment in respect of 10 current Shipping Bills and freezing of bank account by the Customs Authorities. 4.The petitioner/respondent is a company incorporated under the Companies Act, 1956, having its registered office at No. 2/6, Sarat Bose Road, Calcutta-700 020. The petitioners/respondent carries on busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t submitted that between March, 1999 and September, 1999 the petitioner/respondent has made several exports of welding electrodes made as stainless steel to Dubai, Hong Kong, etc. The goods were examined and 1st export orders were issued by Customs Authorities. For the export the petitioner have obtained remittances from the foreign buyer and for part of the export DEPB licences have already been issued. 9.In between 7th September, 1999 and 10th September, 1999 the petitioner/respondent has exported some consignments and 10 Shipping Bills have been submitted. The petitioner shipped the goods through M/s. Adds Confereight Private Limited. On 20th September, 1999 there was a search and seizure and aforesaid documents including the DEPB and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days by the Commissioner of Customs, if any particular case the circumstances requires further time for completion of the final assessment. This Circular 69/97 has been considered by the Madras High Court in 1999 (105) E.L.T. 258, and held that no investigation or inquiry can be made by Customs Authority after expiry of time period mentioned in the Notification, Circular No. 69/97. 15.Even in cases of 10 Shipping Bills the petitioner has filed 4 copies of Shipping Bills. They are marked 'Original', 'Duplicate', 'Triplicate' and 'Quadruplicate'. Three copies can be retained by the Customs Department for record and one can be returned to petitioner which can be utilized for purposes such as reply to show cause notices and making application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een issued. The Learned Single Judge in interim order dated January 17, 2000 has already directed that the Department can issue the show cause notice, if Department so desire, latest by 31-3-2000. If no show cause notice issued, return those documents. 20.Admittedly, no such show cause notice has been issued in any other consignments except 10 Shipping Bills. On 20-11-2000 in Court, even Counsel for the Department has assured that the documents, which are not connected with the show cause notices, can be released, in case the petitioner/respondent approached to the authority concerned, but documents even which are not connected with show cause notices are not released/returned. 21.Whether the documents, which are seized during search, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regards 10 consignments, in which the show cause notice has been issued long back in 1999, but enquiry has not been completed though the time-limit given in circulars expired long back, even the time-limit given by the Court in the impugned judgment to complete the final assessment by 25th May, 2001 has also expired. 25.After circular dated 11-5-1999, the Department may complete the inquiry within reasonable time, but in spite of direction of the Court enquiry has not been completed. Considering the spirit behind the circulars referred above no further time should be allowed for completion of the assessment. 26.However, in the interest of justice we further direct that assessment in case of 10 consignments be completed within 4 weeks fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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