2020 (1) TMI 72

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....pondent on 02.11.2012. The said show cause notice was issued by the 2nd respondent Directorate of Revenue Intelligence to the petitioner, M/s.Majestic Impex and M/s.SSP Enterprises and two others. 2. At the time of receipt of the aforesaid show cause notice, the petitioner had also acknowledged having received all the relied upon documents. The case against the petitioner was that he used the Import-Export Code of M/s.Majestic Impex and M/s.SSP Enterprises and had cleared several consignments of goods by resorting to mis-declaration in the value of the imported goods. The show cause notice called upon the petitioner and other notices to show cause as to why the classification adopted, the exemption claimed and the value declared should n....

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.... 22.12.2014, the said writ petition was also disposed with the direction to the respondents herein to furnish the documents as detailed in the said order. The operative portion of the said order reads as under:- 4.After hearing the submissions of the learned counsel for the parties and perusing the materials on record, the dispute, which has arisen in this writ petition is confined only to the following documents mentioned by the first respondent in his order and the learned counsel for the petitioner submits that in all other aspects, the petitioner is not pressing for the request made for. Therefore, the respondents are directed to comply with the directions issued by this Court in this order which have been specifically indicate....

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....h the documents and details to the petitioner. 5.In the light of the above, the respondent/department is directed to furnish copies of the bills of entry, examination reports, extracts/images/printouts of 'out of charge' order and examination report in respect of the concerned bill of entry on payment of charges. In all other aspects, the impugned order stands confirmed and the writ petition is allowed only to the extent indicated in respect of documents mentioned in the above tabulated statement and Sl.Nos.38 to 43. 6.In the result, the writ petition is partly allowed and the respondent is directed to comply with the direction issued in the above tabulated statement and in paragraph 5 above and in all other aspect....

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....Customs Act, 1962 has been amended with effect from 28.3.2018 with the insertion/sub-stitution of sub-clause (9) to Section 28 of the Customs Act, 1962 and therefore Show Cause Notice No. F No.VIII/48/28/2011-DRI dated 22.12.2011 issued by the 2nd respondent which was made answerable to the 1st respondent is deemed to have abated in absence of adjudication and therefore prays for a declaration declaring the show cause proceeding as having abated. 9.Heard Mr.Vijay Narayan, the learned Advocate General for the petitioner duly instructed by Mr.N.Vishwanathan the learned counsel for the petitioner, Mrs.Aparna Nandakumar the learned counsel for the 1st respondent Commissioner of Customs and Mr.V.Sundereswaran, Senior Panel Counsel for the 2nd....

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....7 Reply letter sent by the petitioner in pursuance to the personal hearing letter dated 22.12.2016 requesting document and refusing to appear for personal hearing. 08.04.2019 Copy of letter sent by the 1st respondent to the 2^nd respondent requesting proof of sending the documents. 15.04.2019 Copy of letter sent by 2nd respondent. 20.06.2019 Copy of letter sent by the 1st respondent to the 2^nd respondent requesting 2GB pen drive. 04.07.2019 Copy of letter sent by the 2nd respondent to the respondent in pursuance to 2GB. 14.08.2019 Copy of letter sent by the 1st respondent to the 2^nd respondent for documents for adjudication. 25.09.2019 Copy of letter sent by the 2nd respondent to the 1^st respondent ....