2019 (9) TMI 752

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....D)No.14175 of 2017 - -<br>Customs<br>Dr. Justice Anita Sumanth For the Petitioner : Mr.P.Saravanan For the Respondents : Mr.S.Gurumoorthy ORDER The petitioner challenges a show cause notice dated 08.08.2017 on the ground that penalty proposed to be issued under the impugned show cause notice has already been issued on 08.06.2017 by the Assistant Commissioner, Tuticorin. 2. The petit....

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....ssioner, on 08.06.2017 stating as follows: &#39;Please refer your request letter dated 06.06.2017 on the above subject. In this regard, it is hereby informed that Additional Commissioner of Customs has granted permission to re-call & re-assessment of the Bills of Entry No.9577015 dated 05.05.2017 & 9578454, dated 05.05.2017 and imposed a penalty of amount of Rs. 5,000/- on Customs Broker ....

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....r protest not Show Cause Notice (SCN) issued sofar.&#39; 5. In response, the Department has issued the present impugned show cause on 08.08.2017. In the meanwhile, on 23.06.2017, the petitioner has filed an appeal before the first appellate authority challenging the communication dated 08.06.2017 and has intimated the assessing authority of the same. This appeal is stated to be pending befor....

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....informed the assessing authority that it would remit the same, that it invited issuance of show cause notice, reiterating the request on 14.06.2017 constitute relevant material facts and ought to have been disclosed for appreciation by the Court. This has not been done and it was only when these factors were referred to by the revenue counsel that they came within the knowledge of the Court. I am ....