Court deems communication as show cause notice, petitioner challenges customs duty, granted relief under Customs Act

The Court deemed the communication by the 1st respondent as a show cause notice, allowing the petitioner, a shipping agent and chandler, time to present contentions regarding imported goods stored in customs godown. The petitioner claimed lack of prior notice and exemption under Section 85 of the Customs Act, 1962. The Court directed the 1st respondent to consider the petitioner's representations within two weeks, treating the communication as a show cause notice. The writ petition was disposed of with directions favoring the petitioner, resolving the issue of customs duty and interest without costs.

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Issues:
Challenge to communication by 1st respondent as illegal, violative of natural justice, and contrary to Customs Act, 1962.

Analysis:
The writ petition challenges a communication by the 1st respondent as illegal, violative of natural justice, and contrary to Section 85 of the Customs Act, 1962. The petitioner, a shipping agent and chandler, imported goods stored in customs godown, required to pay customs duty and interest by the communication. Petitioner claims lack of prior notice and non-consideration of representations. The goods are asserted to be exempt under Section 85 of the Act. The respondents argue that the communication does not constitute an adjudication, allowing the petitioner to make representations. The Court notes the goods stored by the petitioner, cigarettes and liquor, and the dispute over removal within the warehouse period. Previous writ petitions by the petitioner under similar circumstances were disposed of with directions to consider explanations and objections. The Court deems the impugned communication as a show cause notice, granting the petitioner time to present contentions.

The Court finds that the petitioner stored imported goods in the customs godown but did not remove them within the stipulated period, leading to the demand for customs duty and interest. The issue of goods falling under Section 85 of the Act requires further consideration after providing notice to the petitioner. Referring to a previous case, the Court directs the 1st respondent to allow the petitioner to submit remarks or representations within two weeks. The impugned communication is to be treated as a show cause notice, and the 1st respondent is instructed to make appropriate orders based on the petitioner's submissions. The writ petition is disposed of with directions, and pending miscellaneous petitions are also resolved without costs.

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