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of <h1>Court quashes order lacking jurisdiction, emphasizes importance of procedural fairness in customs cases</h1> <h3>JAIN INTERNATIONAL (IMPORTER/EXPORTER) Versus COMMR. OF CUS. (PREVENTIVE)</h3> JAIN INTERNATIONAL (IMPORTER/EXPORTER) Versus COMMR. OF CUS. (PREVENTIVE) - 2019 (366) E.L.T. 46 (Cal.) Issues:Challenge to show cause notice and order in original on the ground of lack of jurisdiction.Analysis:The petitioners imported 'Power Energy Drinks' initially classified under Serial No. 22021010, later directed by the department to classify under serial number 22029090. The department issued a show cause notice challenging this classification, requiring answers to five queries. The petitioners replied to the notice, but the adjudicating authority held the goods correctly classifiable under Customs tariff item/Heading 2202 10 90, rejecting the declared classification. The authority determined the customs duty payable, ordered recovery, and refrained from imposing a penalty. The impugned order proposed invoking Section 18 of the Customs Act, 1962, which was deemed without jurisdiction as the goods were yet to be provisionally assessed. Reference to previous cases supported the petitioners' argument against the jurisdiction of the order.The authorities' action of reclassifying the product and requiring a revert to the initial classification was deemed unacceptable. Despite the availability of an appeal, the writ petition was considered maintainable if fundamental rights were breached or if the order lacked jurisdiction or violated natural justice principles. The court found the impugned order to be without jurisdiction in the present case and subsequently quashed the show cause notice and the resultant order in original. The writ petition was disposed of with no order as to costs, and certified copies of the order were to be made available to the parties upon request.This judgment highlights the importance of jurisdictional issues in challenging show cause notices and orders in original, emphasizing the need for correct classification of imported goods and adherence to procedural requirements under the Customs Act, 1962. The court's decision to quash the impugned order showcases the significance of upholding procedural fairness and statutory compliance in customs matters, ensuring that fundamental rights are not infringed and justice is served appropriately.
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