2019 (3) TMI 1720

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....er has assailed the validity of the show cause notice 28-12-2017 issued by Additional Commissioner, Airport and Air Cargo Complex Customs Committee, Bangalore. 4. Facts giving rise to filing of these petitions briefly stated are that the petitioner had filed two bills of entry on 18-10-2017 and 21-10-2017 for clearance of import shipment to the customs authority. The respondents has raised a query vide communication dated 6-11-2017 and 21-10-2017 with regard to the import. The petitioner submitted a reply to the aforesaid communication. Thereafter the petitioner submitted the communications on 15-12-2017 and 23-12-2017 to the respondent explaining the purpose of the products imported and in letter dated 27-10-2017 requesting the relea....

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....795/2018 on 17-10-2017. In support of the aforesaid submissions, reference has been made to communication issued by Singapore Airlines. Reliance has also been placed on handbook of procedures and it has been urged that date of reckoning of import is to be decided with regard to date of dispatch. Attention of this Court has also been invited to the office memorandum dated 21-9-2017. Lastly it is contended that the questions of fact arise for consideration which cannot be adjudicated in a proceeding under Article 226 of the Constitution of India and the writ petition filed by the petitioner is premature. 6. I have considered the submissions made by Learned Counsel appearing on both the sides and have perused the record. The Supreme Cour....