2014 (11) TMI 1029 - HC - Customs

Court emphasizes fair opportunity for petitioners, sets deadlines, directs document provision, and instructs tribunal on appeal process.

SARAF IMPEX PVT. LTD. & ANR. Versus COMMISSIONER OF CUSTOMS [PORT] & ORS.

The court found that the petitioners did not establish grounds for quashing the adjudication order due to a delay in requesting documents. However, it ... The show cause notice was dated 23rd January, 2013. It was only by a letter dated 14th April, 2014, after more than one year and three months that the writ petitioners wanted time to file their written submission before the department. On 15th May, 2014 a request was made by the petitioners to the respondent department to furnish them with documents relied on in the show cause notice. This writ was filed after the time period for preferring the appeal before the tribunal had elapsed. - However, I am of the view that the petitioners should be given the fullest opportunity of presenting their case before the tribunal. - The Customs authority will make over to the writ petitioners photocopies of the documents relied upon in the show cause notice on a request in this behalf being made by the writ petitioners, by letter, within three working days of receipt of the said letter at their cost Issues involved: Denial of natural justice, availability of documents, appeal process, quashing of adjudication order, opportunity to present case before tribunal.Analysis:- The judgment addresses the issue of denial of natural justice by the petitioners, who claimed they were not provided with copies of documents relied upon in the show cause notice, hindering their defense during adjudication.- The court noted that both advocates for the Customs department and Directorate of Revenue Intelligence demonstrated that the opportunity to collect photocopies of the documents was indeed provided to the petitioners along with the show cause notice.- Despite the delay in requesting the documents and filing the writ petition after the appeal period had lapsed, the judge opined that the petitioners failed to establish grounds for quashing the adjudication order and ordering a fresh decision by the Commissioner of Customs.- However, the judge emphasized the importance of allowing the petitioners a full opportunity to present their case before the tribunal, setting a deadline for filing an appeal and directing the Customs authority to provide photocopies of the documents upon request by the petitioners.- The tribunal was instructed to admit the appeal without technicalities like limitation or pre-deposit, and to dispose of the appeal by a specified date, while also prohibiting any coercive actions against the petitioners until the tribunal's decision is made.- Ultimately, the writ application was disposed of, with the provision for supplying certified copies of the order to the parties upon compliance with formalities.