TMI Blog2017 (12) TMI 1516X X X X Extracts X X X X X X X X Extracts X X X X ..... on which the adjudicating authority could confirm the proposals against the petitioner - the challenge in the writ petition against Ext.P6 order cannot be legally sustained, and the petitioner ought to be relegated to his alternate remedy of approaching the Appellate Tribunal against the said order. Taking note of the urgency that is projected by the learned Senior Counsel for the petitioner, I direct that, if the petitioner in the writ petition, as also the partners of the petitioner partnership, against whom personal penalties are imposed by Ext.P6 order, prefer appeals against Ext.P6 order, before the Central Excise and Customs Appellate Tribunal, Bangalore, within a period of two weeks from the date of receipt of a copy of this Judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also the various partners of the partnership in question. In the writ petition, the challenge against Ext order is primarily on the ground of alleged violation of the rules of natural justice. It is the case of the petitioner that, on an earlier occasion, and prior to the adjudication of the issue by the customs authority, they had approached this Court through W.P.(C). No.213/2017, and this Court had by Ext.P4 judgment, refused to permit the clearance of the goods, as sought for by the petitioner, and directed the customs authority to complete the adjudication process expeditiously. Aggrieved by Ext.P4 judgment of the Single Judge, the petitioner approached the Division Bench through W.A.No.286/2017, and the Division Bench which conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further opportunity of hearing, after the date fixed for furnishing the reply to the show cause notice. It is under these circumstances, that they impugn the said order, on the ground of alleged violation of the rules of natural justice. 2. I have heard Sri.Joseph Kodianthara, the learned Senior Counsel, duly assisted by Sri. P.A.Augustine, for the petitioner, and Sri. Sreelal N Warrier, the learned Standing Counsel for the respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I find from Ext.P5 judgment of the Division Bench of this Court that the petitioner had waived the requirement of a show cause notice, so as to ensure an expeditious adjudication of the matter by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the mere fact that a show cause notice was subsequently issued to the petitioner did not, as indeed it could not, work to the prejudice of the petitioner, because the show cause notice only limited the grounds on which the adjudicating authority could confirm the proposals against the petitioner. In other words, the show cause notice limited the powers of the adjudicating authority and did not affect any of the rights of the petitioner. For the same reason, the mere non-extension of a subsequent hearing, prior to the passing of Ext.P6 order, cannot be said to have worked to the prejudice of the petitioner. I, therefore, find that the challenge in the writ petition against Ext.P6 order cannot be legally sustained, and the petitioner ought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the time limit granted in this judgment has been fixed keeping in mind the fact that the goods imported continue to be under Customs' custody and the petitioner is incurring huge amounts by way of demurrage/ground rent charges in connection with the storage of the imported goods. I further make it clear that, inasmuch as the petitioner's challenge against Ext.P6 order in this writ petition was premised on the alleged violation of the rules of natural justice, and I have specifically found that there was no violation of the rules of natural justice occasioned while passing Ext.P6 order, the appellate tribunal, while deciding the matter on merits, shall not remand the matter to the Commissioner of Customs solely on the said grou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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