2010 (9) TMI 269

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent. Per: MR. B.S.V. Murthy: This early hearing application has been filed against the order passed by the Commissioner extending the time limit for issue of show cause notice under Section 110 (2) of Customs Act, 1962 (the Act) for issue of show cause notice by a period of six months. The early hearing application is allowed in view of the fact that appeal itself would become infr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... issued for extension and other than the appellant herein other noticees did not reply to the show cause notice. The appellant in his reply to the show cause notice submitted that he was in no way concerned with export of MOP and he had only financed and had lent money. He also opposed the extension of time limit. However he did not appear for personal hearing. Thereafter the Commissioner has pass....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ement of the MOP, source of funding for the said procurement of MOP, role of dealers/distributors of M/s. IPL, role of the said importing company M/s. IPL as well as sources of procurement. (vi) Statement of Shri Sudhakar Reddy, IEC holder for M/s. Ramya Enterprises, is required to confirm his role in the firm and his activities in relation to the said export of MOP. (vii) Necessary document....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... show cause notice in respect of seized goods cannot cause any prejudice to him if his claim that he is not the owner is correct. Under these circumstances, we find that the appellant has not been able to make out a case at all in his favour and has not been able to show why the order passed by the Commissioner has to be set aside. Under these circumstances, we find that appeal has no merit and ac....