TaxTMI 
TaxTMI 
2013 (7) TMI 798
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....ication of the imported coal as steam coal not be rejected and the same be classified as bituminous coal. On such basis, the Commissioner called upon the petitioner to show cause why:- "(i) Their claim for classification of impugned goods (as detailed in Annexure-A1 & A2) under Customs Tariff item/heading 27011920, should not be rejected and why the same should not be re-classified under Customs Tariff item/heading 2701 1200 of the First Schedule to the Customs Tariff Act 1975; (ii) The Bills of entry as detailed in Annexure-A1 should not be finalized under Section 18(2) of the Custom Act, 1962 along with applicable interest at the prescribed rate under Section 18(3) ibid, considering the correct classification of the impugned goods u....
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.... present petition only with respect to the petitioner's challenge to the show cause notice. The petitioner would, however, be at liberty to file a separate petition challenging notification No. 12/13 dated 01.03.2013 (Annexure C to the petition), if the requirement so arises. 3. With respect to the impugned show cause notice, the counsel vehementally contended that the same has been issued in total disregard to the relevant facts. He contended that the petitioner has been importing steam coal for its power plant and other requirements since many years. The petitioner has, all throughout, delcared such import as steamed coal and such declarations have been accepted by the Customs Authorities. He further submitted that in terms of the Fina....
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....Courts entertaining writ petitions questioning the legality of the show cause notices stalling enquiries as proposed and retarding investigative process to find actual facts with the participation and in the presence of the parties. Unless, the High Court is satisfied that the show cause notice was totally nonest in the eye of law for absolute want of jurisdiction of the authority to even investigate into facts, writ petitions should not be entertained for the mere asking and as a matter of routine and the writ petitioner should invariably be directed to respond to the show cause notice and take all stands highlighted in the writ petition. Whether the show cause notice was founded on any legal premises is a jurisdictional issue which can ev....
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....uashed the notice. The argument on behalf of the appellant is that if the view of the High Court is correct a classification cannot be reviewed and any such classification once made cannot be reviewed even if the earlier view is erroneous, and such a course would result in great loss of revenue was not accepted and allowed their petition and quashed the show cause notice. Hence this appeal. 3. The matter relating to commodity classification whether it falls under one heading or the other or attracts higher or lower duty has to be decided on facts arising in each case. Even though, the decision may have been taken earlier at one point of time but on further investigation discover new fact or the law has changed, as is the stand in the pre....
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....way of a statutory appeal first before the Tribunal and thereafter before the High Court or the Supreme Court in further tax appeal depending on the subject matter. When the statute provides for such detailed mechanism for adjudication of disputes between the department and the importer, we would not like to short-circuit such proceedings and plunge straightaway into examining such questions in a writ jurisdiction at the first instance. In a recent decision, in case of Union of India vs. Guwahati Carbon Ltd. reported in (2012) 278 ELT 26 (SC), the Apex Court while commenting on the tendency of the High Court to entertain a writ petition where against the judgement of the Tribunal appeal to the Supreme Court was maintainable, held and observ....