9911796707
TMI Blog2010 (1) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... er Gunasekaran, for the Respondent. [Order]. - The challenge in the writ petition is to the order passed by the respondent dated 26-6-2008. 2. The petitioner is a company engaged in the manufacture of High Rupturing Capacity Fuses and Fuse Components. 3. The petitioner imported goods from Cooper Bussmann UK, which is a subsidiary of Cooper Bussmann Inc, USA and it is stated that the petitioner also imported goods from other associated companies abroad. In terms of Section 14 of the Customs Act, 1962 read with Customs Valuation (Determination of Value of Export Goods) Rules, 1998 (CVR) the petitioner was registered with Special Valuation Branch (SVB) of the Customs Department at Chennai Customs House. An investigation was registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collecting necessary information and details as sought for by the department and since they had to collect such details it would take some more time and collecting of such details would have a significant bearing on the matter and would assist the respondent in justifiably disposing of the matter as per law. In the same representation, the petitioner had sought for 30 days time and requested for the grant of an opportunity of personal hearing before the matter is finally adjudicated. 6. Since the company decided to engage the service of Mr. Joseph Prabakar, Advocate vakalatnama was filed by the counsel on 25-6-2008 which has also been acknowledged by the department by affixing their seal and signature. However, on 26-6-2008 the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n considered by the authority and the impugned order dated 26-6-2008 has been passed. If at all the petitioner is aggrieved, he ought to have filed an appeal before the Commissioner of Customs (Appeals) within the period of limitation and such appeal is effective and efficacious. 7. I have considered the arguments on either sides and perused the material available on record. This is a case relating to a procedure adopted by the Special Valuation Branch of the Customs Department. The procedure to be followed by the department are adumbrated under Customs Valuation Rules, 1998. Undoubtedly, the procedure under the Rules are sufficient to safe guard the assessee in the matter of providing him an opportunity to establish their contention. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to submit the documents in support of their claim so that all the relevant documents can be appreciated. In the present case, I find that the respondent had acknowledged the Vakalatnama by the counsel of the petitioner company on 25-6-2008. In fact in page 11 of the typed set filed in the writ petition a copy of the letter dated 25-6-2008 addressed to the respondent by the petitioner company has been placed and it has been stated by the authorised signatory that they are enclosing the Vakalat in favour of Mr. Joseph Prabhakar, Advocate to represent in the special valuation branch assessment in file No. S-50/31/2001-SVB. This letter has been acknowledged by the department on 25-6-2008. If that be the case, it would be improper on the part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that the Rule vests a discretion and in the matter of exercise of this discretion one of the relevant factors is whether there is likelihood of the combat being unequal entailing a miscarriage or failure of justice and a denial of a real and reasonable opportunity for defence by reason of the appellant being pitted against a presenting officer who is trained in law. Legal Adviser and a lawyer are for this purpose somewhat liberally construed and must include "whoever assists or advises on facts and in law must be deemed to be in the position of a legal adviser. The Hon'ble Supreme Court also took note of an earlier decision of the Hon'ble Supreme Court in Board of Trustees of the Port of Bombay v. Dilipkumar [AIR 1983 SC 109], held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings and the copy of the same has not been furnished. Liberty is granted to the petitioner to submit a representation to the respondent for furnishing a copy of the said notification and any other document, which they may require. On such representation, the respondent shall furnishing copies of documents, wherever permissible and if not feasible to supply copies the petitioner shall be afforded opportunity to peruse such documents. After this procedure is completed the respondent shall receive any further representation to be made by the petitioner as well as documents relied on by them and thereafter the respondent shall fix a date for personal hearing and proceed in accordance with law. 14. The entire adjudication shall be completed w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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