9911796707
TMI Blog2015 (10) TMI 2123X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents contend that its a case of over-invoicing and petitioner is seeking undue advantage by way of unjustified drawbacks - Held That:- Issue of SCN was delayed; goods were sought to be exported in February 2012, notice was issued on 13.12.2013 - CBEC circular is not universally applicable and same talks about genuine exports which itself is under dispute in this case - Respondents directed to ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The petitioner complains that the inordinate delay by the Customs authorities in taking further action has caused grave prejudice. Learned counsel emphasises that the delay in making timely investigation and taking further follow-up action under the Customs Act has resulted in cancellation of export order, besides accrual of other charges, such as detention and warehouse charges. It is contend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the Boards aforementioned instructions, paragraph 2.42 of the Foreign Trade Policy also provides that export consignments shall not be withheld/delayed for any reason. 3. The Board has re-examined the subject matter. The view is that there can be no justification to hold up export consignments for long periods unless the export goods are prohibited under Customs Act, 1962 or ITC (HS) Polic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was consequently decided that this case was one of over-invoicing and the effort of the petitioner is to seek undue advantage by way of unjustified drawbacks. Learned counsel stated that in these circumstances a Show Cause Notice was issued on 13.12.2013, proposing confiscation and penalty under Section 114 of the Customs Act. 4. This Court has considered the submissions. There appears to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion that this Circular cannot be insisted upon for a direction which is sought in this case. 5. In view of the above, the only order that the Court can give is to direct the respondents to conduct an adjudication pursuant to the Show Cause Notice as expeditiously as possible and in any event within three months from today. The writ petition is disposed of in the above terms. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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