2012 (10) TMI 424

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Show Cause Notice, dated, 31st March, 2005. By the Show Cause Notice the Additional Director General, Customs, asked the Petitioner as to why action should not be taken against them under the Customs Act, 1962. The Show Cause Notice also indicated that they should file a reply along with necessary documentary evidence and if no reply is given the matter will be adjudicated and they were also requested to state whether they wish to be heard in person. It is also stated that they were asked to show why penalty should not be imposed on them under Section 112(a) of the Customs Act, 1962. 3. The Petitioner filed before this Court four writ petitions, being W.P. Nos. 5700 to 5703 of 2005. In those writ petitions, the Petitioner sought....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es from the detained goods and re-test the same in accordance with the notification dated 21st May, 1955. It is claimed that they got the test done by MSME Testing Centre and the test report given by them dated, 21st April, 2009 showed the sample as Non-Alloy Steel Slabs. On the strength of the said test report they have now come forward to challenge the original Show Cause Notice, dated 31st March, 2005. 4. It is not clear as to why such a Show Cause Notice could be challenged especially when the Petitioner had submitted their reply and also now with a further contention that the test report done by MSME is in their favour. Therefore it is entirely in issue for the Respondents to determine and pass orders in the light of the earlie....