2009 (3) TMI 974 - HC - Customs

Summary

Issues:
- Show cause notice issued by Directorate of Revenue Intelligence (DRI) alleging contravention of Customs Act, 1962.
- Petitioner's request for documents relied upon by respondents.
- Appointment of adjudicator under Customs Act.
- Circulars by Central Board for Excise and Customs regarding return of unrelied documents.
- Judgment of Allahabad High Court regarding return of documents.
- Allegation of illegible documents supplied to petitioner.
- Representation made to Customs authorities for supply of documents.

Analysis:
The judgment by the Delhi High Court pertains to a case where the petitioner was issued a show cause notice by the Directorate of Revenue Intelligence (DRI) alleging contravention of the Customs Act, 1962 in relation to exportation of items. The petitioner requested documents relied upon by the respondents, citing circulars by the Central Board for Excise and Customs regarding the return of unrelied documents. The petitioner also referred to a judgment by the Allahabad High Court in a similar matter.

The petitioner contended that an adjudicator was appointed under the Customs Act and requested legible copies of documents relied upon by the respondents. The petitioner also sought the release of other documents not relied upon and Central Processing Units (CPUs) seized by the DRI. The respondents argued that relevant documents were supplied to defend the show cause notice, as indicated in a letter dated 25-2-2008.

The circular dated 8-9-2006 emphasized the return of unrelied documents to the assessees within a reasonable time. The Allahabad High Court judgment highlighted the importance of returning documents not relied upon to the petitioners. The petitioner raised concerns about the illegibility of supplied documents and requested the return of unrelied documents and CPUs.

The Court directed the respondents to consider the petitioner's representation and pass appropriate orders within two weeks, in line with the circulars and the Allahabad High Court judgment. The writ petition was disposed of with all rights and contentions of the parties reserved. Orders were to be provided to the parties.