TaxTMI 
TaxTMI 
2017 (2) TMI 1267
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....w cause notice is for alleged shortlanding of goods. He refers to Section 116 of the Customs Act, 1962 under which such allegation has been levelled against the petitioners. He refers to various orders passed by the Court in the writ petition and submits that, diverse parties were directed to be added on the basis of materials coming to the notice of the Court. 3. Referring to the show cause notice dated March 26, 2003 learned Senior Advocate for the petitioners submits that, the authorities had issued a corrigendum dated July 28, 2003 where the Customs authorities have sought to change their stand from the one taken in the first show cause notice. He refers to the contents of the show cause notice dated March 26, 2003 and submits t....
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.... admitted that it has signed the Green Boat Notes. Such person is not authorized by the Customs authorities. Therefore, the Green Boat Notes cannot be a piece of evidence to sustain the allegation against the petitioners. Learned Senior Advocate for the petitioners refers to the affidavit filed by the Customs authorities which details the procedure for unloading of the goods. He refers to Paragraph No. 4 of such affidavit and submits that, it is the claim of the Customs authorities that the unloading of the vessel was done in presence of the Preventive Officer of the Customs authorities and the signatures on the Green Boat Notes are of such Preventive Officer and the ship representative. He refers to the Green Boat Notes and submits that th....
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.... a show cause notice which is demonstrably without any basis and there being no material on record to sustain any of the allegations on shortlanding of cargo under Section 116 of the Customs Act, 1962 ought to be quashed. 6. Learned Advocate appearing for the Customs authorities submits that, the authorities had found shortlanding on the basis of Green Boat Notes and had issued the show cause notice. The writ petition being directed against a show cause notice, the petitioners should be directed to reply thereto and the authorities be permitted to decide thereon. 7. The Respondent Nos. 4, 5 and 6 are represented. 8. I have heard the rival contentions of the parties and the materials made available on record. 9.&em....
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....Act are quasi-judicial proceedings and have to commence to service of show cause notice. 14. Mackinnon Mackenzie & Co. Ltd. (supra) on facts finds that, the basis of issuance of the show cause notice to be entirely defective. It proceeds to strike down such show cause notice. 15. Considering that the writ petition is pending from 2003 and diverse orders have been passed therein including orders directing addition of parties and persons having been examined in Court, it would not be appropriate to drive the petitioner to the quasi-judicial authority for reply at this stage. By the initial show cause notice, the Customs authorities have alleged infraction of Section 116 of the Customs Act, 1962. By the addendum dated July 28, ....