2020 (1) TMI 506

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....e information gathered from the web portals of the Chennai Customs. As per the information gathered there was an import of Red Palmolin Edible Grade in Bulk in the name of the petitioner was reflected for the total assessable value of Rs. 1,24,90,450/- and were subject to assessment in bill of entry No.8419498 dated 06.11.2012. 3. The petitioner was therefore called upon to furnish the documents and accounts. As the petitioner had not disclosed the same in the returns filed for its Tamil Nadu Branch @ Tindivanam was registered by the petitioner for carrying oil business. 4. The petitioner replied to the above notice stating that he was not engaged in any business activities from the date of registration on 25.01.2012 and he had not ma....

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....izable offence, then, the same shall be forthwith registered. 2) If an information received does not disclose a cognizable offence, the respondent shall conduct a preliminary inquiry to ascertain whether cognizable offence is disclosed therein or not and such inquiry shall be completed within a period of fifteen days from the date of information. 3) If the inquiry discloses the commission of a cognizable offence, the FIR must be registered, if not already registered or closed. 4) If the preliminary inquiry ends in closing the complaint, the disclosure report must be recorded along with the reasonings and a copy of the same shall be furnished to the complainant within one week. 5) All information relating ....

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....se the IE code or whether the IE code has been misused by M/s.Saabari Logistics Private Limited can be independently investigated by taking assistance of the customs department. 13. The TANVAT Act also gave ample powers to the authorities to summon documents and witnesses and to call for information from the other Departments under Sections 81 and 82 of the Act. Similar provisions are there in the newly enacted GST Acts. 14. The respondents are therefore directed to exercise their power under Section 81 and 82 of the TN VAT Act read with T.N. GST Act, 2017 and Central GST Act, 2017 and investigate and gather information as to whether there was indeed import by the petitioner himself or whether there was impersonation and misuse of IE ....