9911796707
TMI Blog2016 (3) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 08.05.2015 calling upon the petitioners to show cause as to why penalty should not be imposed on them under sections 112 and 114AA of the Customs Act, 1962. 3. The petitioners mainly contended that the show cause notices issued by the first respondent are liable to be set aside on the ground that the first respondent pre-judged the issue involved in the matters. 4. It is the case of the petitioners that the first respondent should have issued the show cause notices with an open mind as they have to act fairly in adjudging the guilt or otherwise of the person proceeded against. 5. Mr.Hari Radhakrishnan, learned counsel appearing for the petitioners relied upon paragraph Nos. 24 and 31 of the show cause notices dated 08.05.2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not issued with an open mind by the first respondent. The issuance of show cause notices with pre-judged mind cannot be allowed. 6. The learned counsel appearing for the petitioners, in support of his contention relied upon a judgement of the Hon'ble Supreme Court reported in 2011(266) E.L.T.422 (S.C.) [Oryx Fisheris Private Limited v. Union of India], wherein, the Hon'ble Supreme Court held as follows:- "22. Relying on the underlined portions in the show cause notice, learned counsel for the appellant urged that even at the stage of the show cause notice the third respondent has completely made up his mind and reached definite conclusion about the alleged guilt of the appellant. This has rendered the subsequent proceedings an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to act fairly in adjudging the guilt or otherwise of the person proceeded against and specially when he has the power to take a punitive step against the person after giving him a show cause notice. 44. For the reasons aforesaid, this Court quashes the show cause notice as also the order dated 19.03.2008 passed by the third respondent. In view of that, the appellate order has no legs to stand and accordingly is quashed. 45. We are constrained to observe that unfortunately this aspect of the matter was not considered by the High Court. We cannot, therefore, approve the order of the High Court and the same is accordingly quashed. The cancellation of the registration certificate of the appellant is set aside and we declare the registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
