TaxTMI 
TaxTMI 
TaxTMI 
2023 (7) TMI 893
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....try. The prayers in the petitions are that the impugned orders be quashed and set aside. 2. The basic premise on which such prayers are made, is to the effect that the impugned order(s)-in-original are ex facie in violation of the principle of natural justice inasmuch as no show cause notice was issued to the petitioners before passing the impugned orders. 3. The case of the petitioners in both these petitions is that the petitioner is a subsidiary of Bajaj Auto Limited. The petitioner is inter alia engaged in the manufacture and sale of Electric Scooters and parts thereof. Earlier on 3 January 2023 petitioners had imported "Lithium Ion Cell" vide various Bills of Entries. The assessment of all these Bills of Entry were finalized after ph....
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....on to redeem the goods for the limited purpose of Re-Export on payment of Redemption of Fine and imposing a penalty. 4. We have heard Mr. Hidayatullah, learned Senior counsel for the petitioners on this petition and Mr. Kumar, learned counsel for the respondents. 5. As noted above, the primary grievance of the petitioners is that such an approach on the part of the Additional Commissioner to pass an order without issuing a show cause notice could not have been adopted by the Additional Commissioner of Customs. 6. It is submitted by Mr. Hidayatullah, learned Senior counsel for the petitioner that the principles of natural justice would require a show cause notice be issued and after considering any response to the show cause notice and on....
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....grounds of confiscation and imposition of penalty mentioned therewith and thereafter of a reasonable opportunity be given to such person. We note Section 124 which reads thus: "124. Issue of show cause notice before confiscation of goods, etc. No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person- (a) is given a notice in writing with the prior approval of the officer of customs not below the rank of an Assistant Commissioner of Customs, informing him of the grounds on which it is proposed to confiscate the goods or to impose a penalty; (b) is given an opportunity of making a representation in writing within such reasonable time as may be s....
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....d Another V. Union of India and Others (2003) 2 SCC 36 in dealing with a case of a demand under Section 11-A of the Central Excise Act, the Court had observed that in the said case show-cause notice as required in law was not issued by the Revenue. The contention of the Revenue was to the effect that since necessary information which was required to given in the show-cause notice was made available to the appellants therein in the form of various letters and orders etc., issuance of such demand notice in a specified manner was not required in law. The Supreme Court repelled such contention of the Revenue. While upholding the orders of the Tribunal the Supreme Court has observed that the Tribunal had rightly come to the conclusion that....