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1996 (8) TMI 108 - SC - Customs


  1. 1997 (7) TMI 124 - SCH
  2. 2021 (2) TMI 810 - HC
  3. 2019 (12) TMI 803 - HC
  4. 2019 (8) TMI 396 - HC
  5. 2019 (5) TMI 1721 - HC
  6. 2019 (3) TMI 1801 - HC
  7. 2018 (7) TMI 794 - HC
  8. 2017 (4) TMI 1460 - HC
  9. 2016 (4) TMI 688 - HC
  10. 2015 (9) TMI 726 - HC
  11. 2015 (3) TMI 735 - HC
  12. 2015 (7) TMI 417 - HC
  13. 2015 (8) TMI 1223 - HC
  14. 2013 (5) TMI 91 - HC
  15. 2013 (1) TMI 51 - HC
  16. 2012 (11) TMI 918 - HC
  17. 2009 (9) TMI 476 - HC
  18. 2006 (4) TMI 17 - HC
  19. 2006 (2) TMI 178 - HC
  20. 2002 (2) TMI 127 - HC
  21. 2024 (1) TMI 537 - AT
  22. 2023 (10) TMI 1125 - AT
  23. 2023 (1) TMI 1183 - AT
  24. 2023 (1) TMI 998 - AT
  25. 2023 (1) TMI 693 - AT
  26. 2022 (10) TMI 93 - AT
  27. 2021 (12) TMI 492 - AT
  28. 2021 (2) TMI 458 - AT
  29. 2020 (9) TMI 856 - AT
  30. 2020 (7) TMI 326 - AT
  31. 2020 (2) TMI 359 - AT
  32. 2020 (2) TMI 437 - AT
  33. 2019 (12) TMI 295 - AT
  34. 2019 (11) TMI 622 - AT
  35. 2019 (10) TMI 460 - AT
  36. 2019 (10) TMI 379 - AT
  37. 2019 (12) TMI 653 - AT
  38. 2019 (8) TMI 1697 - AT
  39. 2019 (7) TMI 400 - AT
  40. 2019 (2) TMI 1508 - AT
  41. 2018 (10) TMI 469 - AT
  42. 2018 (1) TMI 421 - AT
  43. 2018 (1) TMI 225 - AT
  44. 2017 (10) TMI 1204 - AT
  45. 2017 (10) TMI 1139 - AT
  46. 2017 (11) TMI 50 - AT
  47. 2017 (10) TMI 1075 - AT
  48. 2017 (8) TMI 1167 - AT
  49. 2017 (7) TMI 405 - AT
  50. 2017 (7) TMI 192 - AT
  51. 2017 (6) TMI 1007 - AT
  52. 2017 (1) TMI 525 - AT
  53. 2016 (5) TMI 553 - AT
  54. 2016 (4) TMI 607 - AT
  55. 2016 (2) TMI 538 - AT
  56. 2016 (2) TMI 142 - AT
  57. 2016 (3) TMI 343 - AT
  58. 2015 (10) TMI 329 - AT
  59. 2015 (3) TMI 1213 - AT
  60. 2015 (4) TMI 278 - AT
  61. 2014 (7) TMI 652 - AT
  62. 2013 (11) TMI 1041 - AT
  63. 2013 (11) TMI 1040 - AT
  64. 2014 (3) TMI 423 - AT
  65. 2013 (10) TMI 1003 - AT
  66. 2013 (11) TMI 1394 - AT
  67. 2013 (8) TMI 234 - AT
  68. 2013 (10) TMI 727 - AT
  69. 2013 (8) TMI 318 - AT
  70. 2013 (10) TMI 1000 - AT
  71. 2012 (10) TMI 649 - AT
  72. 2013 (2) TMI 341 - AT
  73. 2013 (1) TMI 438 - AT
  74. 2013 (3) TMI 347 - AT
  75. 2013 (5) TMI 383 - AT
  76. 2012 (7) TMI 640 - AT
  77. 2013 (9) TMI 175 - AT
  78. 2013 (5) TMI 69 - AT
  79. 2012 (4) TMI 328 - AT
  80. 2011 (8) TMI 717 - AT
  81. 2013 (8) TMI 795 - AT
  82. 2013 (8) TMI 726 - AT
  83. 2012 (9) TMI 537 - AT
  84. 2011 (5) TMI 677 - AT
  85. 2011 (2) TMI 689 - AT
  86. 2011 (1) TMI 297 - AT
  87. 2010 (12) TMI 239 - AT
  88. 2010 (10) TMI 736 - AT
  89. 2010 (10) TMI 163 - AT
  90. 2010 (10) TMI 142 - AT
  91. 2010 (8) TMI 422 - AT
  92. 2010 (6) TMI 421 - AT
  93. 2010 (4) TMI 634 - AT
  94. 2010 (3) TMI 473 - AT
  95. 2010 (1) TMI 467 - AT
  96. 2009 (9) TMI 156 - AT
  97. 2009 (1) TMI 708 - AT
  98. 2009 (1) TMI 630 - AT
  99. 2008 (10) TMI 187 - AT
  100. 2008 (10) TMI 214 - AT
  101. 2008 (5) TMI 53 - AT
  102. 2008 (4) TMI 108 - AT
  103. 2007 (9) TMI 83 - AT
  104. 2007 (3) TMI 509 - AT
  105. 2007 (2) TMI 375 - AT
  106. 2006 (5) TMI 436 - AT
  107. 2006 (5) TMI 293 - AT
  108. 2005 (10) TMI 178 - AT
  109. 2005 (7) TMI 262 - AT
  110. 2005 (2) TMI 382 - AT
  111. 2004 (7) TMI 217 - AT
  112. 2004 (3) TMI 257 - AT
  113. 2004 (3) TMI 164 - AT
  114. 2004 (2) TMI 196 - AT
  115. 2003 (1) TMI 399 - AT
  116. 2003 (1) TMI 327 - AT
  117. 2001 (5) TMI 94 - AT
  118. 2001 (4) TMI 326 - AT
  119. 2000 (9) TMI 91 - AT
  120. 2000 (7) TMI 186 - AT
  121. 1998 (12) TMI 381 - AT
  122. 1997 (9) TMI 636 - AT
  123. 2016 (7) TMI 794 - CGOVT
  124. 2015 (3) TMI 909 - CGOVT
  125. 2015 (3) TMI 823 - CGOVT
  126. 2013 (7) TMI 883 - CGOVT
  127. 2013 (6) TMI 678 - CGOVT
  128. 2013 (2) TMI 672 - CGOVT
  129. 2015 (3) TMI 994 - CGOVT
  130. 2015 (3) TMI 907 - CGOVT
  131. 2012 (8) TMI 897 - CGOVT
  132. 2012 (7) TMI 876 - CGOVT
  133. 2014 (2) TMI 156 - CGOVT
Issues:
1. Validity of show cause notices under Sections 28 and 124 of the Customs Act.
2. Interpretation of Sections 47, 28, and 124 of the Customs Act.
3. Consideration of fraudulent practices in obtaining clearance orders.
4. Scope of evidence and investigation at the show-cause stage.
5. Applicability of Article 226 in allowing writ petitions.

Analysis:
The judgment by the Supreme Court involved a case where the 1st respondents imported RBD palm oil in stainless steel containers, which were later alleged to be banned items painted over to resemble mild steel. The respondents challenged the show cause notices issued under Sections 28 and 124 of the Customs Act through a writ petition in the Delhi High Court, which was initially allowed but later set aside for a fresh hearing. The High Court based its decision on modern marketing practices requiring the use of stainless steel containers for refined oil movement and emphasized Section 47, stating that clearance for home consumption had been given, thus no show cause notices could be issued without revising the order under Section 47.

The Supreme Court clarified that a show cause notice under Section 28 for duty payment can only be issued after clearance under Section 47, with time limits starting from the date of the clearance order. The Court highlighted that fraudulent practices in obtaining clearance do not prevent the initiation of confiscation proceedings under Section 124, emphasizing that fraud, if proven, overrides any clearance order obtained through deceit. The Court stressed that the respondents should have an opportunity to defend against the allegations before any decision on confiscation or penalty is made.

Regarding evidence and investigation, the Court criticized the High Court for delving into factual matters best left for authorities under Sections 28 and 124 to assess. The Court disapproved of stifling investigations at the show-cause stage through Article 226 powers. Additionally, the Court noted that the High Court should have reserved the right for authorities to proceed under Section 130 against the respondents, rather than allowing the writ petition outright.

In conclusion, the Supreme Court allowed the appeal, setting aside the High Court's judgment, dismissing the writ petition, and directing the continuation of proceedings under Sections 28 and 124. The Court ordered the maintenance of seizure on the stainless steel containers pending adjudication, with no costs awarded. The judgment emphasized that the observations made by the Court or the High Court should not influence the authorities handling the show cause notices.

 

 

 

 

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