Court directs Customs authorities to consider petitioner's reply on differential duty demand promptly, ensuring fair opportunity. The Court did not delve into the maintainability issue of the writ petition challenging the Mahazar as the respondents were proceeding with the demand of ...
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Court directs Customs authorities to consider petitioner's reply on differential duty demand promptly, ensuring fair opportunity.
The Court did not delve into the maintainability issue of the writ petition challenging the Mahazar as the respondents were proceeding with the demand of the differential duty. The Customs authorities were directed to consider the petitioner's reply and proceed with the demand, ensuring a fair opportunity for the petitioner. The Court mandated completion of this consideration within 12 weeks and allowed for a personal hearing through video conferencing if necessary. The writ petition was disposed of with no costs, and connected miscellaneous petitions were closed.
Issues involved: 1. Maintainability of the writ petition challenging the Mahazar 2. Direction to the Customs authorities to consider the petitioner's reply and proceed with the demand of the differential duty
Analysis:
1. Maintainability of the writ petition challenging the Mahazar: The petitioner was aggrieved against the Mahazar dated 01.07.2014, related to the seizure of goods. The Court had earlier directed for the removal of the lock and seal, and release of goods upon certain conditions. The petitioner had complied with the interim order, and the goods were released. However, the second respondent issued a show cause notice demanding differential duty, to which the petitioner replied. The Standing Counsel for the first respondent argued that the writ petition challenging the Mahazar was not maintainable. The Court did not delve into the maintainability issue, as the respondents were proceeding with the demand of the differential duty. The Court directed the Customs authorities to further adjudicate on this issue to ensure justice.
2. Direction to the Customs authorities: The Court directed the Joint/Additional Commissioner of Customs to consider the petitioner's reply dated 15.12.2017 in response to the show cause notice dated 27.10.2017. The Customs authorities were instructed to proceed in accordance with the law and provide the petitioner with a fair opportunity. The Court mandated that this consideration should be completed within 12 weeks from the date of the order. Additionally, the Court allowed for a personal hearing through video conferencing if necessary. The writ petition was disposed of with no costs, and connected miscellaneous petitions were closed.
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