TaxTMI 
TaxTMI 
2025 (12) TMI 1089
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....er, 'COO') from Malaysia and Thailand under the ASEAN-India Free Trade Agreement, in terms of Notification No. 46/2011-Cus dated 01st June, 2011. 4. The Directorate of Revenue Intelligence (hereinafter, 'DRI') had issued an Alert circular being Circular No. 02/2021 dated 10th September, 2021 in respect of the import of steel products from Malaysia and Thailand on the basis that the COOs were not authentic. The COOs of the Petitioner were verified and the Ministry of International Trade and Industry (hereinafter, 'MITI') vide email dated 07th December, 2021 had stated that the COOs are not authentic and that they had never received the applications for issuance of COOs from the 2 entities, i.e., M/s Ezy Metal Enterprise and MH Megah Maju Enterprise, who were the suppliers to the Petitioner. 5. The Petitioner had obtained supplies from 06th July, 2018 to 06th March, 2020. The SCN was then issued to the Petitioner on 07th July, 2023 that the exemption benefits deserve to be rejected and the demands ought to be paid by the Petitioner. Penalty was also proposed to be imposed upon the Petitioner. 6. After the issuance of the SCN, some RUDs were claimed by the Petitioner, which t....
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.... 29.04.2024 Another letter issued requesting a reply to the Impugned SCN and appearance before the adjudicating authority on 07.05.2024. However, the Petitioner neither filed reply nor appeared before the authority. Copy of the letter dated 29.04.2024 is annexed herewith as Annexure R-2 01.07.2024 Extension of one year to complete adjudication of the Impugned SCN was granted under Section 28(9) by the Act by the Principal Commissioner of Customs, ICD, TKD (Import). Copy of the notesheet for extension is annexed herewith as Annexure R-3 10.10.2024 Change in adjudicating authority due to annual general transfer posting. Letter was issued to the Petitioner to file a reply to the Impugned SCN and the Petitioner was granted a personal hearing on 24.10.2024. 17.10.2024 The Petitioner, instead of participating in the proceedings, has filed the present Writ Petition. 9. In terms of the above table, it can be seen that repeated notices were issued to the Petitioner to file a reply to the SCN and to attend the personal hearing, which the Petitioner has failed to do. It is only after a lapse of the one year period, that the Petitioner challenged the S....
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....ested to hold the adjudication proceedings in this case till the outcome of Writ Petition filed by them in High Court of Delhi. He further relied upon the judgment of case of M/s Parle International. 2.9. Further against the above said Personal Hearing letter dated 17.01.2025, the Noticee submitted a letter dated 23.01.2025 received in this office on 24.01.2025, wherein they submitted that; They referred to the Writ Petition filed against the continued adjudication despite lapse of the mandatory period of one year as provided under Section 28(9) of the Customs Act, 1962 wherein the Hon'ble High Court has been pleased to issue notice and ordered for the outcome of the adjudication subject to the outcome of the writ petition. Although, there is no complete stay from adjudication by the Hon'ble High Court, it would be duplicity of adjudication on the issue of jurisdiction to adjudicate the Show Cause Notice as the Hon'ble High Court is seized with the issue of jurisdiction and therefore the Adjudicating Authority cannot decide the same issue which is pending before the Hon'ble High Court. Hence, till the matter is decided by the Hon'ble H....
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....m at Sr. No. i and Sr. No. ii above are merely internal inter-departmental/ Inter-ministerial correspondences. Further, these documents have not been made RUDs in the Show Cause Notice. 4. In view of the above, as informed by them during the course of personal hearing on 29.01.2025, they were requested to file the reply of the Show Cause Notice within a week of receipt of this letter. In case, they fail to file any reply against the Show Cause Notice, it shall be assumed that they have nothing to say in the matter and the case shall be decided on merits on the basis of available documents and records. 2.11. The Noticee did not file any reply against the above said Show Cause Notice. However, vide their letter dated 15.02.2025 sought another 15 days to file reply against the above said Show Cause Notice. The adjudication proceedings in this case was held till date i.e. 10.03.2025, but still no reply received from their end." 13. Thus, though this Court permitted the adjudication of the SCN, apart from filing the request for supply of RUDs, which has also been dealt with in the Order-in-Original, no reply on merits has been filed by the Petitioner to the SCN. In ....
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....ana & Anr. v. Dee Kay Exports. 16. The Court has considered the matter. The Punjab & Haryana High Court has drawn a parallel between Section 110 and Section 28 of the Customs Act. In the opinion of this Court, there is a difference in the scheme of the Act in Section 110 of the Customs Act, 1962 and Section 28 of the Customs Act, 1962. Under Section 28(9) of the Customs Act, 1962, an extension can be granted, however, there is no stipulation that the same extension order ought to be communicated. Whereas, under Section 110(2) of the Customs Act, 1962, the stipulation is that the person, from whom the goods were seized, has to be informed before the expiry of the period, if a further extension is to be given. Thus, these two provisions are not identical in nature. The relevant provisions read as under: Section 28(9) of the Customs Act, 1962 "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 subsection (1); (b) within one year from the date of notice, *** in respect of cases falling under sub-section (4). ....