2020 (9) TMI 717 - SCH - Customs

Time Limitation for issuance of SCN - Seizure Order - Section 110 of the Customs Act 1962 - HELD THAT - The respondents may file their counter affidavit in these proceedings within a period of three weeks from today. Rejoinder affidavit, if any, be filed within a period of one week thereafter. The respondents are at liberty to move the CESTAT for early listing of the appeal or the stay application in the meantime. List the Special Leave Petition on 15 October 2020.

Summary

Issues involved: Seizure order under Customs Act 1962, timeline for issuing notice to show cause, legality of Commissioner (Appeals) order without notice to investigating officer, delay in appeal listing due to pandemic, contesting submissions by Union of India.

Analysis:
The Supreme Court considered a case involving a seizure order issued on 1 June 2020 under the Customs Act 1962. The Additional Solicitor General (ASG) informed the court that the Department had a six-month period to issue a notice to show cause regarding the seizure. However, on 5 June 2020, a move was made to the Commissioner (Appeals) against the seizure, and on 10 June 2020, a final order was passed without notice to the investigating officer. Subsequently, a writ petition was filed before the Allahabad High Court, leading to an order on 30 July 2020. The Department then appealed before the CESTAT, seeking early hearing, but faced delays due to the pandemic.

The petitioner, represented by learned counsel, contested the Union of India's submissions. The Court directed the respondents to file their counter affidavit within three weeks and allowed a week for any rejoinder affidavit. The respondents were granted liberty to approach the CESTAT for early listing of the appeal or stay application in the interim. The Special Leave Petition was scheduled for listing on 15 October 2020, indicating the Court's intention to proceed with the matter expeditiously.