9911796707
TMI Blog2007 (10) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... in the writ petition filed by the respondents. From the materials, as disclosed in the writ proceedings and before us, the respondent no. 1 is said to have received Letters of Credit No. BNR/T/ 32/629 for U.S. $ 3100 and BNR/T/32/630 for US $ 3500 from the said M/s. Nitu Enterprises 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also annexed to the counter affidavit. 5.Having regard to the above, the writ petitioner (respondent no. 1 herein) also questioned the validity of the show cause notice and, accordingly, the same was also brought within the ambit of the writ petition. 6.At this juncture, it may 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 availa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice issued to the various parties, after giving the respondent no. 1 herein and the other parties an opportunity of responding to the show cause notice, if the same has not yet been replied to. 11.We, accordingly, set aside the orders, both of the learned Single Judge as also that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also a representative of the respondent no. 1 so that the best price of the said goods can be secured. After sale of the said goods, the sale price is to be invested by the Commissioner of Customs, Calcutta, Customs House, Calcutta (appellant no. 2 herein) in a term deposit in any nationalised 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 complete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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