2019 (5) TMI 765

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....nt under Section 124 of the Customs Act, 1962. 2.It is the case of the petitioner that the subject consignments for which a Show Cause Notice was issued by the first respondent under Section 124 of the Customs Act, 1962 were not imported by them, even though the bill of lading mentioned their name as the notify party. Therefore, by their representation dated 08.04.2019, they had asked for inspection of documents mentioned in the Show Cause Notice under Section 124 of the Customs Act, 1962. But, according to them, under the impugned letter, the first respondent rejected the request of the petitioner for inspection of the documents. Aggrieved by the same, the instant Writ Petition has been filed. 3.Heard Mr.R.Vinoth Bharathi, learned....

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....encies have filed IGM No.2006562 dated 02.02.2011 with wrong description of goods and intentionally concealed the information regarding the unclaimed shipment until DRI Officers recovered the Bill of Lading No.APLU077034814 dated 19.01.2001 issued by M/s. Top Wise (Asia) LTD., Hong Kong to M/s. Green Port Shipping Agencies, Tuticorin and appeared liable for penal action under Section 114AA of the Customs Act, 1962." 6.Even though there is a reference to IGM No.2006562 dated 02.02.2011, admittedly copy of the same has not been furnished to the petitioner nor the petitioner was allowed to inspect the said IGM allegedly filed by them. It is settled position of law that under Section 124 of the Customs Act, 1962, the petitioner must be given....