Petition Dismissed as Premature; Petitioner Given 30 Days to Respond to Customs Import Show Cause Notice.

The HC dismissed the petition challenging the show cause notice regarding the import of goods and the benefit of Notification No. 91 of 2017-Customs. The court found the writ petition premature, emphasizing the need for the petitioner to respond to the show cause notice. The petitioner was granted 30 days to file a reply. The respondent was directed to address the show cause notice in conjunction with the Appellate Commissioner's remand order and issue a decision in accordance with the law. The court noted that jurisdictional arguments about the Directorate of Revenue Intelligence were irrelevant due to amendments to the Customs Act.

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Issues:
The petitioner challenged the show cause notice dated 6-12-2022 regarding the import of goods and the benefit of Notification No. 91 of 2017-Customs.

Import of Goods and Notification No. 91 of 2017-Customs:
The petitioner imported goods and filed multiple Bill of Entries on different dates. The petitioner failed to avail the benefit of Notification No. 91 of 2017-Customs. The Appellate Commissioner allowed the appeals against the assessment of seven out of fifteen Bill of Entries by way of remand. The Appellate Commissioner directed the lower authority to re-assess the Bills of Entry to examine the eligibility of the benefit of the Notification. The petitioner argued that the respondents should have filed further appeal before CESTAT if aggrieved by the Appellate Commissioner's order, instead of issuing a show cause notice under the Customs Act. The petitioner sought relief through the writ petition.

Jurisdiction and Show Cause Notice:
The Court considered the arguments regarding the jurisdiction of the Directorate of Revenue Intelligence (DRI) to issue show cause notices under the Customs Act. The Court found that a previous decision related to this issue was irrelevant due to subsequent amendments to the Customs Act. The Court determined that the petitioner should reply to the show cause notice and deemed the writ petition premature. The Court dismissed the petition but granted the petitioner liberty to file a reply within 30 days. The respondent was instructed to dispose of the show cause notice along with the Appellate Commissioner's remand order and pass orders in accordance with the law.

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