2020 (9) TMI 716 - HC - Customs

Service of SCN - respondent nos.2, 3, 4 5 states that her clients have received confirmation from D.C. SVB, New Delhi to the effect that no notice from other customs locations have been issued to the petitioner - HELD THAT - Keeping in view the fact that since only one show cause notice has been issued to the petitioner by Delhi Customs, this Court is of the view that the procedure prescribed under paragraph 9.2 of the Circular dated 09th February, 2016 is not applicable to the present case. Consequently, the letter dated 17th January, 2020 issued by respondent no.5 is quashed and the respondent no.2 is directed to expeditiously adjudicate the Show Cause notice dated 10th July, 2018 preferably within a period of six months, in accordance with law. Petition disposed off.

Summary

Issues:
1. Direction sought to issue instructions to customs officers for finalizing provisional assessment of imported goods.
2. Quashing of a letter requesting appointment of common adjudicating authority.
3. Direction sought for expeditious adjudication of Show Cause Notice (SCN).

Analysis:

Issue 1: Direction for Finalizing Provisional Assessment
The petitioner filed a writ petition seeking a direction for expeditious finalization of provisional assessment for imported goods pending since May 2012 at various customs locations. The petitioner argued that the Circular requiring a common adjudicating authority is not applicable as only one notice was issued by Delhi Customs. The Court issued notice to the respondents, who confirmed no notices from other locations were issued to the petitioner. The Court directed commencement and completion of adjudication proceedings after providing a reasonable opportunity for a personal hearing.

Issue 2: Quashing of Letter for Common Adjudicating Authority
The petitioner also sought the quashing of a letter from respondent no.5 requesting the appointment of a common adjudicating authority. The Court found that since only one notice was issued by Delhi Customs, the Circular's procedure for a common adjudicating authority did not apply. Consequently, the Court quashed the letter and directed respondent no.2 to expeditiously adjudicate the Show Cause Notice dated 10th July, 2018 within six months.

Issue 3: Expeditious Adjudication of Show Cause Notice
The Court, after considering the arguments and submissions, disposed of the writ petition with directions for expeditious adjudication of the Show Cause Notice. The Court emphasized the need for timely resolution of the matter in accordance with the law. The order was uploaded on the website and forwarded to the counsels via email for compliance.

This judgment clarifies the applicability of Circular provisions, ensuring fair and timely adjudication of customs-related matters, and upholding the principles of natural justice and procedural fairness in administrative proceedings.