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2019 (5) TMI 765 - HC - CustomsInspection of documents based on which SCN was issued u/s 124 of CA - Inspection of Import General Manifest (IGM) - Relied upon documents (RUD) - HELD THAT - This Court is of the considered view that even though the impugned letter is only a communication, but since the communication discloses that the first respondent has rejected the request of the petitioner to inspect the Import General Manifest, allegedly filed by the petitioner nor satisfied the requirements of Section 124 of the Customs Act, 1962 that reasonable opportunity will have to be given to the petitioner before final orders are passed, this Court deems it fit that the petitioner must be furnished with a copy of the Import General Manifest allegedly filed by them, which is relied upon by the first respondent for their Show Cause Notice dated 14.02.2013, issued by them to the petitioner under Section 124 of the Customs Act, 1962. The first respondent is directed to furnish a copy of the Import General Manifest referred to in their Show Cause Notice dated 14.02.2013, to the petitioner within a period of two weeks from the date of receipt of a copy of this order. After furnishing a copy of the Import General Manifest to the petitioner, the first respondent shall pass final adjudication orders after affording sufficient opportunity to the petitioner, including granting them right of personal hearing within a period of eight weeks thereafter. Petition disposed off.
Issues:
Challenge to rejection of representation seeking inspection of documents under Section 124 of the Customs Act, 1962. Analysis: The petitioner challenged the rejection of their representation by the first respondent seeking inspection of documents based on which a Show Cause Notice was issued under Section 124 of the Customs Act, 1962. The petitioner contended that they were not the importers of the subject consignments, even though their name was mentioned in the bill of lading as the notify party. They requested permission to inspect the Import General Manifest mentioned in the Show Cause Notice. The Court noted that no final orders had been passed by the first respondent yet. The petitioner denied involvement in the import, stating they did not file a bill of entry. The Show Cause Notice referred to an Import General Manifest allegedly filed by the petitioner, which they denied. However, a copy of the document was not provided to the petitioner for inspection. The Court emphasized that under Section 124 of the Customs Act, 1962, the petitioner must be given a reasonable opportunity to be heard before final orders are passed. Even though the impugned letter rejecting the inspection request was not a final order, the Court held that it did not comply with the requirement to provide a reasonable opportunity to the petitioner. Therefore, the Court directed the first respondent to furnish a copy of the Import General Manifest mentioned in the Show Cause Notice to the petitioner within two weeks. Subsequently, the first respondent was instructed to pass final adjudication orders after granting the petitioner sufficient opportunity, including a right to a personal hearing, within eight weeks from the receipt of the document. In conclusion, the Writ Petition was disposed of with the directions for the first respondent to provide the necessary document for inspection and to pass final adjudication orders within the specified timeframe. No costs were awarded, and the connected miscellaneous petition was closed.
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