TaxTMI 
TaxTMI 
2023 (11) TMI 729
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.... various goods including textile related items, sports goods and dry dates and for this purpose, the petitioner is having IEC No. BNLPS3321M. 3. The petitioner had imported 9 consignments of dry dates from January, 2020 to February, 2020 and filed bills of entry accordingly for home consumption. The said goods were imported from Jebel Ali, Dubai, however the country of origin of the said goods was Saudi Arabia. The details of bills of entry filed by the petitioner are as under:- S. No. BE No. Date Quantity (Gross Weight Kg) Country of origin Exporter of Goods from Dubai 1. 6397102 08.01.2020 55550 Saudi Arabia Manchester Shipping LLC, Dubai 2. 6392966 08.01.2020 26512 Saudi Arabia 3. 6396602 08.01.2020 539642.5 Saudi Arabia 4. 6392101 08.01.2020 26512 Saudi Arabia 5. 6612442 24.01.2020 53025 Saudi Arabia 6. 6531457 18.01.2020 55550 Saudi Arabia 7. 6924057 18.02.2020 54540 Saudi Arabia 8. 6922118 18.02.2020 80721 Saudi Arabia 9. 6923771 18.02.2020 53025 Saudi Arabia 4. That six out of nine consignments imported by the petit....
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....he dry dates imported vide Bills of Entry 6531457 dated 18.01.2020 should not be classified under CTH 98060000 and held liable to confiscation under Section 111(d) & 111(m) of the Customs Act, 1962 and differential customs duty amounting to Rs. 58,52,195/-, as detailed in Annexure-A, should not be demanded and recovered from them under Section 28(4) of the Customs Act, 1962 along with applicable interest under Section 28AA of the Customs Act, 1962; (iii) Penalty should not be imposed upon them under Section 114A and Section 114AA of the Customs Act, 1962; 6. The show cause notices are being challenged on the following grounds:- 1. As per Section 28(9) of the Act, 1962 the proper officer has to adjudicate the show cause notice, if issued under Section 28(4) within one year from the date of issuance of show cause notice. 2. The extension in time for passing order can be given by officer senior in rank to the proper officer. 3. The proper officer shall inform the person concerned for non-passing of order. 7. The petitioner has placed on record notice dated 05.12.2022 (Annexure P-3) vide which the personal hearing was fixed for 12.12.2022. Vide....
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....ant Collector of Central Excise vs. Dunlop India, AIR 1985 SC 330, Simplex Infrastructure Limited vs. Union of India-2015 (321) ELT A 208(SC), Commissioner of Cust & Cex. vs. Charminar Nonwovens Ltd. Reported as 2004(167) ELT 372 (SC), Punjab Tractors Ltd. vs.Union of India-1999 (113) ELT A181SC and the judgment passed by the Division Bench of Madras High Court in Maritime Collector vs. Madura Court Ltd. 2010 (259) ELT 37 on the proposition that in tax matter, there should be no short circuiting of statutory remedy of appeal and as far as disputes are concerned, alternate remedy of filing appeal is available and the High Court should not invoke the extraordinary jurisdiction of Article 226 of the Constitution of India. 12. It is further stated that the petitioner had misdeclared country of origin as "Saudi Arabia" in respect of Bill of Entry whereas on an inquriy being conducted by the investigating agency, it was noticed that in transshipment import declarations filed before Dubai Customs, the country of origin was clearly mentioned as "Pakistan" and the port of shipment of all the goods covered by the Bills of Entry was Karachi. Further, it was also seen from Transshipment Bil....
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....notice issuing authority. The said case was taken out from call book category on 15.06.2022. Subsequently, the Government amended the Customs Act, 1962 retrospectively vide Finance Act, 2022 and issued notifications dated 31.03.2022 read with Board's circular No. 07/2022-Cus dated 31.03.2022 vide which the period of one year has to be counted w.e.f. 01.04.2022. Hence for all intents and purposes, the case of the petitioner was not barred by limitation. Further the judgment referred by the petitioner in M/s. AB Sugar Limited's case (supra) is not applicable as the principles of natural justice have been duly followed. The petitioner attended first personal hearing on 01.02.2023 and at that time, it was made aware of extension of one year for adjudication of the case which was granted by the Chief Commissioner of Customs under Section 28(9) as per letter dated 15.12.2022 (Annexure R-1). 17. Vide CM-16468-CWP-2023, replication dated 21.09.2023 was taken on record. Vide CM-16662-CWP-2023, the petitioner has placed on record letter dated 09.12.2022 (Annexure P-12) which the petitioner has got under RTI Act, 2005 whereby extension of time was sought for adjudication of the show cau....