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2000 (7) TMI 596
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.... show-cause notice under Section 124, ibid. in respect of "Lithopone 28-30%" and "Tetracyline HCL" detained (deemed to have been seized) by Calcutta Customs on 10-6-1999. The grievance, as made out in the appeal, is that the civil right for restoration of the said goods that has accrued to the appellant, on account of non-issue of show-cause notice within the statutory time limit, has been defeated by the order impugned. 2. The burden of song of the appellant is that in the facts and circumstances of the case "sufficient cause" does not exist for granting extension of time beyond the statutory time limit of six months. 3. A close perusal of the relevant facts would be of immense help to arrive at a decision in the matter. Th....
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.... the show-cause notice issued on 8-3-2000 the quantity of "Tetracycline HCL" has been mentioned as 10 MTs as against 16.725 MTs indicated earlier. As such, there has been a corresponding reduction in the value of the misdeclared goods from Rs. 1,02,97,166/- to Rs. 63,32,018/- and the alleged evasion of duty quantified is Rs. 38,16,729/-). 3.2. During the course of investigation, searches were conducted at the office as well as the residential premises of Shri Rajesh Kothari. Searches were also conducted at the premises of the Custom House Agent. Statements of a few persons were recorded. Several summons were issued to the Rajesh Kothari to appear before the investigating officer. But he distanced himself from the investigating agenc....
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....ssuance of several summons under Section 108 ibid. Shri Rajesh Kothari did not appear before the department till date and recording of his statement is extremely necessary to complete the investigation. 3.4 The Appellant submitted a reply dated 30-11-1999 trough his Advocate Shri O.K. Srivastava. In the said reply, the appellant opposed the proposed extension on time limit on the undermentioned grounds: (a) As the import was done through regular channels and the decision is to be taken on the basis of the documents already available on record such as Bill of Entry, report of physical verification, chemical examination report and the preliminary explanation of the importer as contained in his letter dated 2....
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.... 124 ibid. It was replied to by the appellant on 2-2-2000 vehemently opposing the proposed further extension of time. Despite the opposition, the Collector of Customs vide his order dated 8-2-2000 extended the time upto 9-3-2000. Finally, a show-cause notice under Section 124 ibid. was issued on 8-3-2000 which was put to him in the Speed Post on 9-3-2000 at 15.41 hours and the same was received by the appellant on 10-3-2000. The appellant as also aggrieved by this order. According to him, it was not "given" to him within the meaning of Section 110 and Section 124 ibid, with in the time-limit. 4. Shri J.K. Srivastava, learned Advocate appearing for the appellant contends that the term "investigation" has not been defined in the Custo....
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....n extending the time limit and in particular endorses the reasoning of the learned Commissioner as contained in the order impugned. He was quite emphatic in his assertion that recording of statement of Shri Rajesh Kothari was essential in proper investigation of the case and such sufficient cause existed in extending the time limit for issue of show cause Notice. 6. We have heard both sides and have carefully perused the evidence on record. 31/135 7. The dispute that calls for determination is whether there existed a "sufficient cause" when the time limit for issue of show-cause notice was extended in the instant case. As mentioned above , the learned Advocate Shri Srivastava pleaded that all the relevant documents and th....
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....rily results in framing charges against the persons against whom a case is registered. An indepth and objective investigation is a means to get at the true facts so as to enable the appropriate authority to arrive at a reasonable and judicious decision. Any effort to thwart such an investigation is a retrograde step which runs counter to the domain of justice. In the instant case, the Customs Department felt that overseas investigation was required to be done. The question is whether this decision is reasonable in the facts and circumstances of the case. It is observed that the appellant submitted that the subject import consignment meant for Belgium party was missent to him by the foreign supplier of Hong Kong. Verification of this stateme....