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Court orders Customs Commissioner to review objections promptly, petitioner's right to be heard upheld. The court directed the Commissioner of Customs (Port)/respondent to review and resolve the objections within six weeks, allowing the petitioner to be ...
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Court orders Customs Commissioner to review objections promptly, petitioner's right to be heard upheld.
The court directed the Commissioner of Customs (Port)/respondent to review and resolve the objections within six weeks, allowing the petitioner to be heard. The court emphasized it had not evaluated the objections' merits and instructed the respondent to strictly adhere to the law in resolving them. The respondent was prohibited from further proceedings until a decision on the objections filed. The writ petition, WPO 290 of 2018, was disposed of with these directions.
Issues involved: Challenge to supplementary show cause notice under Section 124 of the Customs Act on grounds of jurisdiction and legality.
Analysis: The petitioner challenged the impugned supplementary show cause notice dated 18th May, 2017, and an addendum supplementary notice dated 22nd September, 2017, under Section 124 of the Customs Act, claiming it was without jurisdiction and not legally permissible. The court noted that the petitioner had filed objections on 14th May, 2018, against the impugned notices, which were still pending. The respondent's advocate argued against entertaining the prayer at that stage, requesting liberty for the respondents to consider and dispose of the objections in accordance with the law. Consequently, the court directed the Commissioner of Customs (Port)/respondent concerned to review and resolve the objections within six weeks from the date of the order, providing an opportunity for the petitioner or its authorized representative to be heard. The petitioner was allowed to present all points raised in the writ petition during the objection consideration.
The court explicitly stated that it had not assessed the merits of the objections raised by the petitioner. It mandated that the respondent must strictly adhere to the law while considering and resolving the objections. Until a decision was made on the objections filed on 14th May, 2018, the respondent was prohibited from proceeding with the ongoing proceedings related to the matter. The continuation of any further actions was contingent upon the final outcome of the order issued concerning the objections. The writ petition, numbered WPO 290 of 2018, was disposed of by the court with the mentioned observations and directions.
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