9911796707
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Issues:
1. Jurisdictional challenge regarding the show cause notice. 2. Stay of the show cause notice and order of confiscation. 3. Maintainability of the writ petition during the pendency of the appeal. 4. Granting stay of the operation of the order impugned. Jurisdictional Challenge Regarding the Show Cause Notice: The case involved a 100 percent export-oriented organization accused of selling raw silk in the local market instead of exporting it. The Deputy Commissioner of Customs issued a show cause notice under Sections 111(d) and 111(o) of the Customs Act, 1962, for possible confiscation and penalty. The Additional Commissioner of Customs, Lucknow, adjudicated the matter, confiscating goods and imposing penalties. The jurisdictional challenge arose as the writ petitioner questioned the authority of the show cause notice issuer. The Hon'ble Single Judge granted a stay on the show cause notice, pending the appeal. Stay of the Show Cause Notice and Order of Confiscation: The writ petitioner submitted to the jurisdiction of the Additional Commissioner of Customs, Lucknow, who passed an order of confiscation and imposed penalties. Despite the pending appeal before the Commissioner of Customs (Appeal), Allahabad, the writ petition was moved challenging the show cause notice and the adjudication order. The High Court found that obtaining an interim stay on the show cause notice while the appeal was pending was improper. Consequently, the High Court granted a stay on the operation of the order impugned, which included the ad interim injunction on the show cause notice issued under Section 124 of the Customs Act, 1962. Maintainability of the Writ Petition During the Pendency of the Appeal: The High Court refrained from deciding on the maintainability of the writ petition while it was pending before the Hon'ble Single Judge. The court emphasized that despite the appeal being pending, the pendency of the writ petition would not stay the appeal proceedings before the Commissioner of Customs (Appeal), Allahabad. The High Court clarified that the pendency of the appeal would not hinder the Commissioner from deciding on the appeal's merits in accordance with the law. Granting Stay of the Operation of the Order Impugned: The High Court granted a stay on the operation of the order impugned, specifically the ad interim injunction staying the show cause notice issued under Section 124 of the Customs Act, 1962. The court directed the appellant to file informal paper books with relevant documents by a specified date for the appeal hearing. Additionally, the court dispensed with the formalities and directed the appeal to be listed for hearing promptly. The High Court also facilitated the availability of a certified copy of the order to the parties upon request, subject to compliance with necessary formalities.
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