2017 (4) TMI 202

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... i/b. M/s. AZB and Partners for the petitioner in WP/3569/2017. Mr. Anil C. Singh - Additional Solicitor General with Mr. Pradeep S. Jetly and Ms.Indrayani Deshmukh for respondent nos. 1 to 6 in both the petitions. Mr. Vikram Nankani - Senior Advocate i/b. Mr. Sonu Tandon for respondent no. 7 in WPL/565/2017. P.C. :- 1. By these petitions, the petitioners are challenging certain public notices. For brevity's sake, we would take the facts from Writ Petition (L) No. 565 of 2017. The petitioners therein are agent of Container Shipping Lines/Carriers, who are engaged in the business of international carriage of containerized goods by sea. 2. All petitioners are challenging the four public notices, details of which are provided i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....b-section (2), the import or export goods may be received, stored, delivered, despatched or otherwise handled in customs area in such manner as may be prescribed and the responsibility of persons engaged in the aforesaid activities shall be such as may be prescribed. 6. It is submitted that the word "prescribed" has been defined and understood by the Act to mean prescribed by regulations made under the Act (see section 2(32). By section 157 of the Act, a general power to make regulations is conferred. That is conferred in the Board. The Board is understood to mean the Board of Excise and Customs. The Board has certain duties and obligations. It is stated that the Board is set up under the Central Boards of Revenue Act, 1963. It is submit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... questioning them. Therefore, even before the show cause notices are adjudicated that such parties approach this court in its inherent and writ jurisdiction under Article 226 of the Constitution of India. Their motive is apparent and clear. They wish to prolong and defeat the adjudication of the notices and then the delay is inevitable. Mr.Dwarkadas submits that more fundamental challenges are raised and to the jurisdiction/competence of the officers, who are seeking to apply the Act and the Regulations to the petitioners' activities. That is how their understanding would come in the way of an impartial and fair adjudication. The fate of the petitioners is virtually sealed going by the language of the public notices and the communica....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....express any opinion on the merits of the controversy or the maintainability of the proceedings and equally on the competence and jurisdiction of the authorities under the Customs Act, 1962. The petitioners need not have any apprehension of coercive recoveries of taxes, interest or penalty until and unless an adjudication order is passed. All the more, therefore, the writ petitions need not be entertained. 11. After having heard the parties at some length, we find much substance in the objection of the learned Additional Solicitor General. 12. The petitioners have narrated the nature of their activities. They have also highlighted the role if they play at the port. They clarify that the Act applies only to those, who import the goods a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the same irrespective of whether any of the authorities empowered to administer and manage the Act have taken a certain view. Even if the Regulations are in place, public notices are issued and there are certain communications addressed to the representatives of the association, still an obligation and duty, which is to hold a fair, proper and just adjudication of the show cause notice, would have to be performed by the adjudicating authority. He can neither brush aside the contentions nor refuse to deal with them. He would have to assign satisfactory reasons at the end of the adjudication while dealing with these contentions and if not inclined to accept them. Similarly, it goes without saying, an opportunity of personal hearing will be gi....