9911796707
TMI Blog2017 (2) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... ath Ganguli, Bhaskar Prasad Banerjee and A. Das, Advocates, for the Respondent. ORDER [Order]. - The petitioner assails the show cause notice dated March 26, 2003 and a demand letter dated July 28, 2003 issued by the Customs authorities. 2. Learned Senior Advocate for the petitioners submits that, the impugned show cause notice is for alleged shortlanding of goods. He refers to Section 116 of the Customs Act, 1962 under which such allegation has been levelled against the petitioners. He refers to various orders passed by the Court in the writ petition and submits that, diverse parties were directed to be added on the basis of materials coming to the notice of the Court. 3. Referring to the show cause notice dated March 26, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vessels to the Boat for further transshipment. Therefore, the Customs authorities are not in a position to charge for shortlanding as sought to be done against the petitioners. He refers to other orders and the proceedings in the writ petition and submits that, one of the representatives of the Respondent No. 6 has admitted that it has signed the Green Boat Notes. Such person is not authorized by the Customs authorities. Therefore, the Green Boat Notes cannot be a piece of evidence to sustain the allegation against the petitioners. Learned Senior Advocate for the petitioners refers to the affidavit filed by the Customs authorities which details the procedure for unloading of the goods. He refers to Paragraph No. 4 of such affidavit and sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice it can be quashed by a Writ Court. Referring to 1986 (25) E.L.T. 948 (Bom.) (Shaw Wallance Co. Ltd. v. Assistant Collector of Customs Ors.) and 1987 (32) E.L.T. 617 (Bom.) (Mackinnon Mackenzie Co. Ltd. v. Board of Trustees Ors.) learned Senior Advocate for the petitioners submits that, a show cause notice which is demonstrably without any basis and there being no material on record to sustain any of the allegations on shortlanding of cargo under Section 116 of the Customs Act, 1962 ought to be quashed. 6. Learned Advocate appearing for the Customs authorities submits that, the authorities had found shortlanding on the basis of Green Boat Notes and had issued the show cause notice. The writ petition being directe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m an incurable infirmity, contrary to judicial decisions or decisions of the Tribunal and when there is no material justifying the issuance of the show cause notice. 13. Shaw Wallance Co. Ltd. (supra) is of the view that, proceedings under Section 116 of the Customs Act are quasi-judicial proceedings and have to commence to service of show cause notice. 14. Mackinnon Mackenzie Co. Ltd. (supra) on facts finds that, the basis of issuance of the show cause notice to be entirely defective. It proceeds to strike down such show cause notice. 15. Considering that the writ petition is pending from 2003 and diverse orders have been passed therein including orders directing addition of parties and persons having been examined in Court, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
