2017 (11) TMI 103

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....the show cause notice dated 26.08.2016 and to cause verification of the authenticity of certificates of origin furnished by them at the time of clearance of the goods impugned in the show cause notice, prior to passing any order of adjudication. 3.At the very outset, this Court would point out that this Court cannot direct the authority to decide in a particular manner nor set down a pattern in which the adjudicating authority should proceed with the decision making process. If there is an error in the decision making process or if the findings are so absurd and unsupported by the reasons or materials, the Court would step in and interfere with such order. 4.The petitioners' grievances appears to be that they had produced Certific....

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...., Commissioner Adjudication Unit Chennai -IV dated 11.09.2017. It has been averred that this is with reference to paragraph 2 of the said letter. By reading paragraph 2, the learned counsel submits that the Appraiser himself has virtually finalized the issue and has come to a conclusion that by misrepresentation of facts before Bangladesh authorities fraudulently the certificate of origin has been obtained. Therefore, it is submitted that during the pendency of the writ petition the issue is sought to be adjudicated. 8.The learned Senior Standing Counsel for the respondent on the other hand has pointed out that paragraph No.2 of the letter dated 11.09.2017 of the Appraiser is in fact the extract of the allegation contained in the show ca....

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....rpose, the direction as sought by the petitioner cannot be granted and it is directed that the respondent shall adjudicate the cases based on the oral and documentary evidences that may be placed before it. The petitioner is granted liberty to file further objection /reply to the show cause notice dated 26.08.2016, in which they are permitted to place other factual averments if any and after receiving the additional reply/objections the respondent shall pass reasoned order in accordance with law. 12.The learned counsel for the petitioner has drawn the attention of this Court to the Customs Tariff [Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement] Rules 1995 and particular by reference to Rule....