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2019 (6) TMI 975 - HC - CustomsJurisdiction - invocation of provisions of Section 18 of the Customs Act, 1962 - HELD THAT - The impugned order is without jurisdiction when it proposes to invoke the provisions of Section 18 of the Customs Act, 1962 - reliance placed in the case of JAJU PETRO CHEMICAL PVT. LTD. ANOTHER VERSUS THE COMMISSIONER OF CUSTOMS (PORT) OTHERS 2017 (7) TMI 633 - CALCUTTA HIGH COURT . The action of the authorities in reclassifying the same product after its writing dated December 16, 2015 and requiring the petitioners to revert to Serial No. 2202 10 10 is unacceptable. Notwithstanding the petitioners having a statutory alternative remedy by way of an appeal, the writ petition is maintainable, if the petitioners substantiate that, fundamental rights of the petitioners stand breached or that, the impugned order is without jurisdiction or was passed in breach of the principles of natural justice is non-speaking. The impugned order-in-original is without jurisdiction and is dismissed.
Issues:
Challenge to show cause notice and order in original on the ground of lack of jurisdiction. Analysis: The petitioners imported "Power Energy Drinks" initially classified under Serial No. 22021010, later directed by the department to classify under serial number 22029090. The department issued a show cause notice challenging this classification, requiring answers to five queries. The petitioners replied to the notice, but the adjudicating authority held the goods correctly classifiable under Customs tariff item/Heading 2202 10 90, rejecting the declared classification. The authority determined the customs duty payable, ordered recovery, and refrained from imposing a penalty. The impugned order proposed invoking Section 18 of the Customs Act, 1962, which was deemed without jurisdiction as the goods were yet to be provisionally assessed. Reference to previous cases supported the petitioners' argument against the jurisdiction of the order. The authorities' action of reclassifying the product and requiring a revert to the initial classification was deemed unacceptable. Despite the availability of an appeal, the writ petition was considered maintainable if fundamental rights were breached or if the order lacked jurisdiction or violated natural justice principles. The court found the impugned order to be without jurisdiction in the present case and subsequently quashed the show cause notice and the resultant order in original. The writ petition was disposed of with no order as to costs, and certified copies of the order were to be made available to the parties upon request. This judgment highlights the importance of jurisdictional issues in challenging show cause notices and orders in original, emphasizing the need for correct classification of imported goods and adherence to procedural requirements under the Customs Act, 1962. The court's decision to quash the impugned order showcases the significance of upholding procedural fairness and statutory compliance in customs matters, ensuring that fundamental rights are not infringed and justice is served appropriately.
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