Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2012 (11) TMI 610

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vention. The question of release of goods is totally different from adjudication as in this case. Both cannot be clubbed together. If the goods are not released, petitioner has to work out his remedy independently. The show-cause notice proceedings cannot be stalled unless it is shown that the authority acted without jurisdiction or contrary to law. Further, Notice of intimation of personal h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tural justice and consequently direct the respondent to provide the documents and details as sought for by the petitioner vide his letter dated 19.4.2012. 2. Heard Mr. Mohana Murali, learned counsel appearing for the respondent. 3. The whole confusion is created by the petitioner by seeking a series of orders which came to be passed in W.P.No.4324 of 2012 dated 23.4.2012 to pass provisional .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al is pending. 5. In the present case, this Court is not concerned with any one of the proceedings as above, as the issue for consideration in the present case is a notice of intimation of personal hearing in F.No.CAU/DRI/CHENNAI/2/2012 dated 19.10.2012. The notice of personal hearing before the Commissioner of Customs (Seaport-Exports) is, consequent to the issuance of show-cause notice in F.No .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in terms of Section 124 of the Customs Act. The petitioner will have to establish in the proceedings, as against the goods under import, that there is no contravention. The question of release of goods is totally different from adjudication as in this case. Both cannot be clubbed together. If the goods are not released, petitioner has to work out his remedy independently. The show-cause notice pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates