TaxTMI 
TaxTMI 
2022 (4) TMI 1217
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.... etc. batch before this Court [Black Gold Technologies vs. Union of India] reported in 2020 (374) ELT 507 (Mad.) and the same were disposed of with the following observations:- ''9.The 2016 Rules contain as many as 8 schedules. Schedule 3 is in two parts. Part A contains a list of hazardous wastes applicable for import and export with prior informed consent. Part B contains the list of other wastes applicable for import and export and not requiring prior informed consent. Schedule VI sets out hazardous and other wastes prohibited for import. It is not the case of the respondents that the imported goods in the case on hand fall under Schedule VI. Once the application of the Schedule VI of the 2016 Rules is ruled out, the only question is whether the import of the goods is free or restricted. Under either case, in view of the decision of the Hon'ble Supreme Court in Atul Automations, provisional release is very much permissible. The respondents have seized the goods under Section 110 of the Customs Act, 1962. Therefore, Section 110A of the Customs Act, 1962 will automatically kick in. Section 110A of the Act reads as under : ''110A.Provisional re....
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....ed in 2016 (336) E.L.T 199 (Mad) (Commissioner of Customs (Sea Port-Import), Chennai vs. City Office Equipments) and the decision of the Hon'ble Supreme Court in Atul Automations case. Of course, the adjudication proceedings will go on. The respondents 2 and 3 are directed to provisionally release the goods of the petitioners by taking a bond from them in proper form with such security and conditions as the adjudicating authority may require. The petitioners' counsel also prayed that they should not be levied with any demurrage and container detention charges. The learned counsel for the petitioners pointed out that they are entitled to waiver in view of the Handling of Cargo in Customs Areas Regulations 2009. They would also point out that the Union Government has also instructed that in view of the lock down declared by the Government of India, demurrage and detention charges ought not to be levied. 12.The learned counsel for the petitioners placed reliance on the decision reported in 2018 (361) E.L.T 463 (Mad) (Giridhari Homes Pvt. ltd vs. Principal Commissioner of Customs, Chennai-III) and 2019 (367) E.L.T 972 (Mad.) (Agro 1 Stop vs. Commissioner of Customs, Ch....
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.... claim or otherwise of the Writ Petitioner/Importer is also subject to the out come of the adjudication proceedings, which came to be initiated subsequent to the filing of the Writ Petitions. 30.In the result, the Writ Appeals are dismissed, confirming the common orders dated 25.08.2020 and 03.09.2020 made in W.P.(MD) Nos.2355, 4040, 1242, 4076, 3042, 1295, 4080, 2377 and 10822 of 2020. Consequently, connected Miscellaneous Petitions are also dismissed. However, in the circumstances of the case, there shall be no order as to the costs.'' 5.The petitioner was thereafter issued with the impugned order in respect of the following show cause notices:- Show Cause Notice No. Date F.No.C.No. 07/2020 06.07.2020 VIII/48/04/2020-SIIB 08/2020 07.07.2020 VIII/48/06/2020-SIIB 09/2020 21.07.2020 VIII/48/07/2020-SIIB 10/2020 21.07.2020 VIII/48/08/2020-SIIB 11/2020 21.07.2020 VIII/48/10/2020-SIIB 12/2020 21.07.2020 VIII/48/12/2020-SIIB 13/2020 21.07.2020 VIII/48/14/2020-SIIB 14/2020 21.07.2020 VIII/48/15/2020-SIIB 6.In support of his submissions, the learned counsel for the petitioner relied on ....
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....rson of the authorized officials and witnesses may be offered for search before initiating the search so as to avoid suspicion that any member has surreptitiously planted the things recovered in the search. The Officers of Customs Department must call upon two or more witnesses, who are respectable inhabitant of the locality, wherein the premise is situated. The list of all the things recovered during search must be inventorized as to wherefrom they were recovered and must be signed by the witnesses. The Officers have found that M/s.Anju Plastics, is a Proprietorship Firm and registered at No.H-943, Khushkhera Industrial Area, Tijara Alwar, Rajasthan and they have never imported Tyres till date and they have purchased the aforesaid land from Shri Pawan Chauhan in November 2019. The above facts have been elaborated in the show cause notice. Instead of producing evidences for their ownership and existence of their factory in the given address, the importer has contested that various Government Agencies, who have issued certificates such as, MSME Certificate, GST Registration Certificate, dated 29.09.2017, Certificate dated 03.05.2017 and authorization issued by Rajasthan State Pollut....
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....without giving breathing time to the petitioner to give response to the earlier order rejecting the request for cross-examination. It is submitted that the order rejecting the request for cross-examination was made on 23.06.2021 and thereafter, the impugned order has been passed on 29.06.2021. It is submitted that thus the impugned orders have been passed in gross violation of principles of natural justice. 14.I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent and perused the impugned order dated 23.06.2021, passed by the respondent rejecting the request of the petitioner for cross-examination. 15.The said order has been passed on the strength of the decision of the Hon'ble Supreme Court in the case of Surjeet Singh Chhbra vs. Union of India and others reported in 1997 (89) ELT 646 (SC) : 1997 (1) SCC 508. The impugned order dated 29.06.2021, has been passed within six days from the date of the above said order. The information that is gathered by the respondent during investigation is meant only for ascertaining the facts. It is not necessary for the Department to inform the source....