2020 (7) TMI 593 - HC - Customs

Permission to withdraw petition - availability of statutory remedies - Imposition of penalty u/s 112(b)(ii) read with 114AA of the Customs Act, 1962 - improper importation of goods - SCN do not show any case against the petitioner u/s 112(b)(ii) to have been made out - HELD THAT - The petition is dismissed as withdrawn with liberty to pursue the statutory remedies.

Summary

Issues:
1. Exemption from filing duly attested affidavits and furnishing an undertaking to pay the requisite court fees.
2. Quashing of 84 notices issued by the Customs Department for improper importation of goods and imposition of penalty under the Customs Act, 1962.
3. Maintainability of the writ petition in light of statutory appeal remedy.
4. Consolidation of proceedings due to multiple show cause notices issued.

Analysis:
1. The court allowed the exemption sought by the petitioner from filing duly attested affidavits and furnishing an undertaking to pay the requisite court fees, subject to exceptions and as per extant rules. The applications were disposed of accordingly.

2. The petition sought the quashing of 84 notices issued by the Customs Department to the petitioner, challenging the penalty under Section 112(b)(ii) read with 114AA of the Customs Act, 1962, for improper importation of goods. The court noted that while some show cause notices had been decided with penalties imposed, the petition contended that the notices and decisions did not establish a case against the petitioner under the relevant sections. Despite the respondent's argument on maintainability due to statutory appeal remedies, the court found no grounds for quashing the notices or orders at that stage.

3. The court dismissed the petition as withdrawn, allowing the petitioner to pursue statutory remedies. The petitioner, facing difficulty due to the numerous show cause notices, sought consolidation of proceedings. The court inquired if any representation had been made to the authorities regarding consolidation, to which the response was negative. The court directed the petitioner to make a representation for consolidation to the concerned authorities, ensuring it is dealt with in accordance with the law and facts.

In conclusion, the judgment addressed the issues of exemption from filing affidavits, quashing of notices for penalty under the Customs Act, the maintainability of the writ petition, and the consolidation of proceedings, providing detailed reasoning and directions for each matter raised in the case.