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TMI Blog2019 (9) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... d the sequence of events leading to the issuance of the impugned show-cause notice. The fact that by letter dated 08.06.2017, the petitioner had accepted the levy of penalty and informed the assessing authority that it would remit the same, that it invited issuance of show cause notice, reiterating the request on 14.06.2017 constitute relevant material facts and ought to have been disclosed for appreciation by the Court. This has not been done and it was only when these factors were referred to by the revenue counsel that they came within the knowledge of the Court. Since the petitioner has suppressed material facts leading to the issuance of the show cause notice, it does not deserve the indulgence of the Court - Petition dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this regard, it is hereby informed that Additional Commissioner of Customs has granted permission to re-call re-assessment of the Bills of Entry No.9577015 dated 05.05.2017 9578454, dated 05.05.2017 and imposed a penalty of amount of ₹ 5,000/- on Customs Broker M/s.Indian Shipping and Logistics Facility Pvt. Ltd., Tuticorin.' 4. In response to the aforesaid letter, the petitioner, vide letter dated 08.06.2017, requests that it be permitted to remit the penalty imposed upon it under protest. It also makes a request for issuance of show cause notice. This request was reiterated on 14.06.2017 as follows: 'Ref: I) Our letter dated 05.06.2017 ii) Your le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the issuance of the impugned show-cause notice. The fact that by letter dated 08.06.2017, the petitioner had accepted the levy of penalty and informed the assessing authority that it would remit the same, that it invited issuance of show cause notice, reiterating the request on 14.06.2017 constitute relevant material facts and ought to have been disclosed for appreciation by the Court. This has not been done and it was only when these factors were referred to by the revenue counsel that they came within the knowledge of the Court. I am of the view that since the petitioner has suppressed material facts leading to the issuance of the show cause notice, it does not deserve the indulgence of the Court and I, hence, reject this Writ Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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