2017 (12) TMI 1516

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....ustoms, which directs a confiscation of the old and used Digital Multifunction Printers/Devices imported by the petitioner under cover of 24 Bills of Entry, and permits the redemption of the same, solely for the purposes of re-export and on payment of a fine of Rs. 1,00,00,000/- under Section 125 of Customs Act, 1962. In the order, it is made clear that if the petitioner does not avail the option to redeem the goods for purposes of re-export, the goods will be destroyed as per the guidelines issued by the Kerala State Pollution Control Board in the presence of the officers of the Customs Authorities as also the Pollution Control Board. The said order also imposes separate penalties on the importer as also the various partners of the partner....

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....s Court seeking a review of Ext.P5 judgment in the wake of subsequent developments, the said review petition was subsequently withdrawn. The petitioner, thereafter, accepted the show cause notice, and also filed a reply to the show cause notice, within the time granted therein. The reply filed was over and in addition to the detailed statement that they had already filed on 15.02.2017, on which date they had appeared before the Commissioner of Customs. The adjudication proceedings, thereafter, culminated in Ext.P6 order, which is impugned in the writ petition. The grievance of the petitioner in this writ petition is that, while passing Ext.P6 order, the Commissioner of Customs did not grant them a further opportunity of hearing, after the d....

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.... cause notice for submitting the reply, would vitiate Ext.P6 order, on the ground of violation of the rules of natural justice. In this connection, I find that, it was the petitioner who sought for a waiver of the show cause notice, thereby leaving the issue to be decided by the Commissioner of Customs on any legal grounds available, including grounds that were not specifically enumerated in the show cause notice that was subsequently served on the petitioner. Under such circumstances, the petitioner cannot be heard to contend that the department had confirmed the demand against it, or found against it on grounds which were not specifically put to them, through a show cause notice. I also find that, the mere fact that a show cause notice wa....

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....note of the urgency that is projected by the learned Senior Counsel for the petitioner, I direct that, if the petitioner in the writ petition, as also the partners of the petitioner partnership, against whom personal penalties are imposed by Ext.P6 order, prefer appeals against Ext.P6 order, before the Central Excise and Customs Appellate Tribunal, Bangalore, within a period of two weeks from the date of receipt of a copy of this Judgment, after complying with all the procedural formalities, the Tribunal shall endeavour to consider and dispose the appeals on merits, within an outer time limit of three months from the date of receipt of a copy of this judgment. The Appellate Tribunal shall take note that the time limit granted in this judgme....