2018 (9) TMI 136 - HC - Customs

Direction issued by the Intelligence Officer, Directorate of Revenue Intelligence dated August 16, 2018 - non-application of mind - the petitioner seeks to import soyabean oil into the country. The customs authorities have issued a notice under Section 110 of the Act of 1962 which is impugned in the present writ petition. The petitioner is yet to apply under Section 110A of the Act of 1962. Held that - In the event, the petitioner applies under Section 110A of the Act of 1962, the adjudicating authority is requested to hear and consider such application as expeditiously as possible. Needless to say, the adjudicating authority will afford a reasonable opportunity of hearing to the petitioner - It is expected that, the adjudicating authority completes the entire exercise within three weeks from the date of making of the application under Section 110 A of the Act of 1962.

Summary

Issues:
Challenge to direction issued by Intelligence Officer under Customs Act, 1962.

Analysis:
The judgment pertains to a writ petition challenging a direction issued by an Intelligence Officer under the Customs Act, 1962. The petitioner's senior advocate argues that the impugned order under Section 110 of the Act does not specify the alleged violations by the petitioner, lacks application of mind, and exceeds jurisdiction by guiding the adjudicating authority on handling applications under Section 110A. The focus is on the import of soyabean oil, with concerns raised about the deteriorating quality of the goods.

The advocate for the Directorate of Revenue Intelligence counters, alleging the petitioner's violations of Act provisions and clarifying that the impugned writing is a request, not a direction, to the adjudicating authority. The Customs and Union of India are also involved in the proceedings. The petitioner intends to import soyabean oil, with a notice issued under Section 110 being challenged. The petitioner is yet to apply under Section 110A.

The judgment instructs the adjudicating authority to promptly review the petitioner's Section 110A application, ensuring a fair hearing, consulting relevant documents, and issuing a reasoned order within three weeks. The authority must not be influenced by the impugned writing's contents. All parties' contentions remain open, with the writ petition disposed of without costs. Urgent certified copies of the order will be provided to the parties upon request.