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TaxTMI 
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2021 (10) TMI 1267
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....t, 1962 (hereinafter referred to as 'the said Act' for short), is upheld. 2. The petitioners are engaged in manufacture of stainless steel utensils. They had imported Cold Rolled Stainless Steel (C.R. S.S.) flat products during the period from September 7, 2017 to October 12, 2017 under advance license by claiming the exemption benefits under Notification No. 18/2015 - Cus. dated April 1, 2015 as amended. The petitioners had imported two consignments of Stainless Steel Coils which were supplied by a company in China. The petitioners had declared before the Indian Customs that "Country of Origin" in regard to both the consignments to be 'China'. Basic Customs Duty (BCD), Customs Education Cess and Secondary and Higher Education Cess were sh....
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....ies exempted from imports under Advance Authorisation" in terms of para 4.14 of the FTP 2015-2020 and also not included in the list of the duties exempted for material imported into India against a valid advance authorisation between September 7, 2017 to October 12, 2017. As a consequence, the respondent No.2 - Joint Director, DRI, issued a show cause-cum-demand notice under Section 124 read with Section 28 of the said Act calling upon the petitioner No.1 to show cause as to why CVD in terms of Notification No.1/2017-Cus (CVD) should not be levied for the goods imported by the petitioners; why CVD totally amounting to Rs. 23,61,625/- should not be demanded and recovered under the provisions of Section 28 of the said Act along with interest ....
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....under Section 28 of the said Act. According to learned counsel, the show cause notice is totally non est in the eyes of law for absolute want of jurisdiction of the authority to even investigate into facts. 8. Learned Senior Advocate appearing on behalf of the revenue contended that against the impugned order passed in appeal, the remedy of the petitioners is to file an appeal under Section 129A of the said Act before the Appellate Tribunal. Learned Senior Advocate urged that the petitioners have an alternate efficacious remedy under the said Act which they can avail of and hence this Court need not invoke the writ jurisdiction under Article 226 of the Constitution of India in the present matter. 9. Learned Senior Advocate further contend....
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....1 (3) SCALE 748, these appeals must fail as the show cause notice (s) in the present cases was also issued by Additional Director General (ADG), Directorate of Revenue Intelligence (DRI), who is not a proper officer within the meaning of Section 28(4) read with Section 2 (34) of the Customs Act, 1962. Hence, these appeals stand dismissed. However, dismissal of these appeals will not come in the way of the competent authority to proceed in the matter in accordance with law. Pending application (s), if any, stand disposed of" 12. In the light of the decisions of the Hon'ble Supreme Court referred to herein above, we have no hesitation in holding that the entire proceedings in the present case initiated by the respondent No. 2 - Joint D....
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....ia would step-in to assist a party who finds either his constitutional rights, fundamental or non-fundamental, and/or other legal rights to have been infringed by any authority answering the definition of 'State' in Article 12 of the Constitution of India, or even if there be a threat of such infringement, 'the threat being real, and not illusory' and injury to be suffered is imminent. No doubt, law is further well settled that the party may invoke the writ jurisdiction of the High Court challenging a notice to show-cause, if the authority issuing such notice lacks inherent jurisdiction to so issue or if the jurisdictional fact for issuing the notice to investigate facts is non-existent. If the High Court is satisfied that the show-cause no....