9911796707
TMI Blog2007 (10) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... rprises of Nepal. It also appears that in the original Customs Transit Declaration which was filed by the Customs Clearing Agent the said Letters of Credit and the amount indicated therein had been duly indicated. Subsequently, however, what was sought to be imported was 10 times the amount of the value of the two Letters of Credit. The same having been discovered on inspection by the Customs authorities, the goods were seized as being fraudulently imported into India in contravention of the documents and statements made in the Customs Transit Declaration. 2.It appears further that an application was made on behalf of the respondent no. 1 for release of the goods so that the same could be re-exported to its place of origin, viz., Dubai. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y not be out of place to mention that neither at that stage nor even now, that is, even after almost nine years, has any cause been shown to the said show cause notice which had been issued on 14th August 1998. 7.There is no dispute that except for the show cause notice, nothing further appears to have been done in the proceedings and no enquiry or adjudication has taken place therein. Without such enquiry and without any evidence apart from the documents available having been brought on record, the learned Single Judge of the Calcutta High Court, upon observing that there was no iota of evidence to the effect that the petitioner (respondent no. 1 herein) was in collusion with M/s. Nitu Enterprises who imported the goods for consumption of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Division Bench and remit the matter to the Customs authorities for enquiry and adjudication in terms of the show cause notice issued on 14th August 1998. Since about nine years have passed since the initial order of seizure as also confiscation was passed, we would request the said authorities to dispose of the matter at an early date. We extend the time for filing the reply to the show cause notice by a period of two months from date. The authorities should complete the enquiry and adjudication within four months thereafter. 12.We make it clear that we have not gone into the merits of the matter ourselves and we leave it to the authorities to adjudicate upon the matter on its merits without being either prejudiced or influenced by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed bank and the same is to be kept renewed till the disposal of the adjudication proceedings before the Customs authorities. The said amount shall thereafter be disbursed in keeping with the order that may be passed in the adjudication proceedings keeping in mind the lien of the parties, including that of the respondent no. 1 herein, to receive the said amount while disbursing the amount.
16.In the event, the adjudication proceedings cannot be completed within the time stipulated by us, the parties will be at liberty to approach this Court for extension of time, but this observation should not be taken as a liberty to delay the proceedings.
17.The appeal is allowed accordingly with no order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X
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