2018 (1) TMI 878

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.....11474/2017. 2. We take the statement made by the counsel for the respondents on record and the counter affidavit filed by the respondents is taken on record in W.P. (C) No.10181/2017 and will be also read as affidavit/response to show cause notice in W.P. (C) No.11474/2017. 3. Counsel for the parties states that as a short issue arises for consideration, arguments may be heard and the writ petitions may be disposed of. 4. HLPL Global Logistics Pvt. Ltd., a company registered under the Companies Act, is inter alia, engaged in providing services for custom clearance of exports and imports. They have been issued Customs Housing Agent License No. R-49/2012 by the Commissioner of Customs (I&G), New Delhi under Regulation 9 (1) of Customs Hou....

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....ner to submit an extensive and detailed reply. It was stated that the statements recorded under Section 108 of the Customs Act cannot be considered as evidence. Reliance was placed upon certain judgments. In case the Inquiry Officer would choose to rely upon statements of third persons other than the petitioner recorded under Section 108 of the Act, clause (4) of Regulation 22 of the 2004 Regulations would apply. This was followed by similarly worded letter dated 21st September, 2017. 8. The petitioner thereafter wrote letter dated 3rd October, 2017, to the Inquiry Officer requesting that documentary and oral evidence which the Inquiry Officer wants to take into consideration should be furnished. Reliance was placed upon several judgments ....

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....submissions made and also the contention that the Inquiry Officer had not furnished copy of documentary and oral evidence, the Court passed an interim order, restraining the Inquiry Officer from passing the final order. The said interim order was passed at 11.25 a.m. The order dated 17th November, 2017, had directed that the counsel for the respondents would immediately inform the Inquiry Officer about the stay. 12. Thereafter, the writ petition was taken up for hearing on 22nd November, 2017 and 7th December, 2017. On the latter date, counsel for the respondents had handed over a copy of statements recorded under Section 108 of the Customs Act to the counsel for the petitioner. 13. However, it transpires that the Inquiry Officer had sub....

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....aced upon the communication received from the Directorate of Revenue Intelligence on 29th December, 2017. However, a copy of the said letter has not been filed with the counter affidavit. The respondents have also not stated and given the date on which the show cause notice was issued by the Directorate of Revenue Intelligence. Moreover, we find that this averment made in the counter affidavit is contrary to the assertion recorded in the letter/communication dated 6th October, 2017, written by the Inquiry Officer, which had required the petitioner to obtain documents or clarification with regard to show cause notice directly from the show cause notice issuing authority. It may be relevant to state here that the Inquiry Report dated 14th Nov....