2016 (10) TMI 267

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....rned counsel on either side, the Writ Petition itself is taken up for final disposal. 2. The petitioner, in this Writ Petition, has challenged the show cause notice issued by the first respondent, dated 18.01.2016 under Section 28 & 124 of the Customs Act, 1962. The show cause notice proposes to hold that the Country of origin of the imported goods, namely, PVC Flex Banners, imported vide seven Bills of Entry, declared in the Bill of Entry as 'Malaysia' should be rejected, and the Country of origin of the goods should be held as 'China'. Secondly, the show cause notice proposes to levy anti-dumping duty on the goods, apart from redetermining the value of the goods, and proposing to confiscate the goods and levy penalty. ....

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.... it is submitted by the learned counsel that, unless, such procedure was followed, the question of issuing show cause notice would not arise. Thirdly, the learned counsel contended that, the reason for disbelieving the certificate issued by the Malay Chamber of Commerce, is by stating that, in respect of three containers out of seven containers, some containers have originated from China, and appears to have come to Malaysia and entered the Port at Chennai. Therefore, it is submitted that the first respondent has treated all the seven containers as having originated from China, solely for the reason that three of the containers had originated from the said Country (China). Nevertheless, the endeavor of the petitioner is to state that the go....

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....atisfied with the certificate produced by the petitioner, then the Authority need not proceed further with the other proposals in the show cause notice. 7. Similarly, the issue as to whether the Operational Certification Procedures require to be adhered to, could also be considered as an issue along with the first issue. However, for this reason, this Court is not inclined to quash the impugned show cause notice. All these issues, raised by the petitioner, can very well be agitated by way of reply to the show cause notice, and this Court will be inclined to direct the Adjudicating Authority to consider the issues raised by the petitioner. Though the plea of pre-meditated show cause notice was raised by the petitioner, in the affidavit fi....