2024 (1) TMI 474

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....TILHARI) Heard Mr. V. Gopala Krishna Gokhaley, learned counsel appearing on behalf of Mr. P.A. Seshu, learned counsel for the petitioner and Ms. Santhi Chandra, learned Junior Standing Counsel appearing for respondents 4 and 5. 2. The challenge in the present writ petition under Article 226 of the Constitution of India, is to the show-cause notice in F.No. ACC/ASST/MISC/443/2022-GR-5A, dated 10.04.2023 issued under Section 28(4) read with Section 124 of the Customs Act, 1962 (for short "the Act"). 3. The learned counsel for the petitioner submits that previously the first show-cause notice dated 24.03.2022 was issued by the 3rd respondent - the Deputy Commissioner of Customs, office of the Commissioner of Customs, Chennai-II, witho....

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....2nd respondent is the competent authority in view of the Notification No. 28/2022-Cus (NT), dated 31.03.2023, who has issued the second show-cause notice and consequently, there is no illegality in issuance of the second show-cause notice. 7. We have considered the submissions advanced and perused the material on record. 8. It is not disputed that the second show-cause notice has been issued by the competent authority. It is also the own case of the petitioner that the second show-cause notice includes some more bill amounts. 9. In Commissioner of C.E. Meerut-II (supra), the facts were that the first show-cause notice was issued on two grounds. Thereafter, there was adjudication by the adjudicating authority, vide final order dated....

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....mine the amount of duty or interest due from such person not being in excess of the amount specified in the notice. (9) The proper officer shall determine the amount of duty or interest under sub-section (8),- (a) within six months from the date of notice, in respect of cases falling under clause (a) of sub- section (1); (b) within one year from the date of notice, in respect of cases falling under sub-section (4). Provided that where the proper officer fails to so determine within the specified period, any officer senior in rank to the proper officer may, having regard to the circumstances under which the proper officer was prevented from determining the amount of duty or interest under sub-section (8), ....

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....r interest under sub-section (8), within one year from the date of notice, in respect of cases falling under sub-section (4) but the first proviso, further provides that where the proper officer fails to so determine within the specified period, any officer senior in rank to the proper officer may having regard to the circumstances under which the proper officer was prevented from determining the amount of duty or interest under sub section (8) extend the period specified in clause (a) to a further period of six months and the period specified in clause (b) to a further period of one year. Therefore, in our view the period under clause (b) of sub-section (9) is extendable for a further period of one year. It is not the submission of the lea....