9911796707
TMI Blog2016 (10) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... y were not thereafter taken up for finalization or no final assessment orders were passed for a long period of time, resulting in either revenue loss or leakage. However, that is no justification for proceeding in the manner deprecated by various Division Benches. It is not as if such finalization can be done suddenly and without compliance with the principles of natural justice. Once the Revenue concedes the position, that they have issued a Show Cause Notice, called for certain documents and equally taken on record a written explanation and reply to the charges or allegations in the Show Cause Notice, then, it was incumbent upon it have given a complete opportunity to a party like the petitioner of making oral submissions by relying on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paras 6 to 9, were concerned with 11 bills of entry. The bills of entry concerned the period January, 2006 to April, 2009. Respondent No.4 assessed the bills of entry provisionally in terms of Section 18 of the Customs Act, 1962 for want of test reports. Accordingly, samples were drawn from the imports made and the same were sent for testing. The petitioners' case is that the outcome of the test has not been communicated to them till date. Thereafter, they were served with Show Cause Notice dated 22-2-2010 proposing to finalise assessments by including certain costs incurred after importation of the goods, on the ground that such expenses can be included in terms of Rule 10(2) of the Customs Valuation (Determination of Price of Importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er F.No.SD/INT/ADMN/35/08/RI, dtd. 13.12.2010. An annexure showing the details of Bills of Entry pertaining to you, which have been finalized by him is enclosed herewith. Besides, the attested copies of bills of entry are also enclosed. You are requested to pay duty short paid amounting to ₹ 7677173/, within 15 days of receipt of this let. You are also requested to pay interest on the duty short paid as shown in the enclosed Annexure, in terms of Section 18(3) read with Section 28AB of the Customs Act, 1962. Sd/( P.G. KINARE) Encl: As above Customs (Prev.), Alibag Division 5. Mr. Sridharan submits that the issue raised in this petition is squarely covered by Judgments of this Court and in that regard our attent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessed bills of entry are orders of assessment and, therefore, appealable. The appeal ought to have been filed within the period of limitation prescribed by law and which commences from the date of communication of the initial order. Therefore, the Commissioner of Customs (Appeals) was right in dismissing the appeal as barred by limitation. Now the petitioners have challenged the original orders and after having unsuccessfully impugned them in appeal. 8. We have heard both sides. True it is that an appeal had been filed by the present petitioners. Further, it is true that it was dismissed as barred by limitation. However, what we have before us is a communication in all the cases and which is referring to a special drive. That drive wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither upholding the demand or allegations in the Show Cause Notice or dropping the proceedings altogether. If this is how normally an adjudication is understood and this process is followed throughout, then, a shortcut or short-shrift cannot be justified. Merely because these are old files does not mean that they are to be disposed of summarily or by one single communication. In the impugned communications we do not find any reason nor do we find any discussion on how the demand or the allegations in the Show Cause Notice have been upheld. It is not as if the petitioners are not called upon to pay any sums, for what they are called upon to pay is duty short paid, meaning thereby the duty paid by the petitioners was found to be deficient and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
