2018 (11) TMI 715

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....ith CAN 6691 of 2018 With MAT 835 of 2018 With CAN 6701 of 2018 With MAT 824 of 2018 With CAN 6690 of 2018 For the Appellant : Mr. S. K. Kapur, Mr. Kaushik Dey For the Respondent :  Mr. Saktinath Mukherjee, Mr. Rajnish Kumar Kalawatia, Mr. Proshit Deb, Mr.   Soumya Roy OEDER Mr. Amitabrata Roy Mr. Bhaskar Prosad Banerjee for the Customs Authority Mr. Kaushik Chanda, Sr. Advocate Ld. ASG Mr. Apurba Ghosh for the U.O.I This is an appeal from a judgement and order dated 10th July, 2018 by which the show cause notice issued against the each of the respondents has been quashed. We are told by Mr. Kapur, learned Senior Advocate that this judgement and order has had a very severe repercussion on the appellant, department of the ....

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....grounds on which it is proposed to confiscate the goods or to impose a penalty; b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the ground of confiscation or imposition of penalty mentioned therein; and c) is given a reasonable opportunity of being heard in the matter; PROVIDED that the notice referred to in clause (a) and the representation referred to in clause (b) may, at the request of the person concerned be oral; PROVIDED FURTHER that notwithstanding issue of notice under this section, the proper officer may issue a supplementary notice under such circumstances and in such manner as may be prescribed. It was said that the show cause notice has ....

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.... bad in law. He places a notification dated 13th September, 2012 issued under the proviso to Article 309 of the Constitution by the Government of India providing for, inter alia, appointment to the post of Assistant Commissioner in the Indian Customs and Central Excise Service. He says that the recruitment or appointment could not be made following any other procedure. He cites a Supreme Court decision in Commissioner of Customs - versus- Sayed Ali and Another reported in (2011) 3 Supreme Court Cases 537. The dictum of the Supreme Court in that case was that powers under Section 28 of the Customs Act had to be exercised by a "proper officer". The Collector of Customs (preventive) was not a proper officer and not competent to issue the show....