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TMI Blog2019 (9) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... icer on 31.05.2009 and it was alleged that goods do not conform to the description declared in the shipping bill, they alleged that the export goods were mustard/rape seed meal extraction which is classifiable under CTH 23069021 or 23064900 of the Customs Tariff Act. The samples were drawn on 06.08.2009 in the presence of representative of CHA and forwarded to the Custom House-kandla. The chemical examiner confirmed the sample is in form of mustard/meal having oil contain 0.48% & 0.65% respectively. It was alleged that customer has attempted to avail the export benefit under Vishesh Krishi and Gram Udyog Yojana (VKGUY) scheme @ 5% under CTH 21033000. It was alleged that they have mis-declared with intention to avail VKGUY scheme for which g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issuing any SCN was passed on 10.01.2011 i.e. almost after 17 months. He submits that even though SCN was waived, the proceeding should have been concluded within the period of 6 months. He submits that the identical issue has been considered by the Hon'ble Delhi High Court in the case of Shiv shakti Trading Company Vs. CCP 2016 (336) ELT 415 (Delhi). 3. Sh. S. K. Shukla Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the goods were seized and released provisionally. The appellant have categorically stated in the letter dated 11.11.2009 for waiver of SCN, therefore, the imposition of redemption fine and penalty is legal and correct. He submits that the judgment of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 1997 issued by the CBEC emphasized that where prima facie offences of serious nature or high stakes and/or legal questions are involved, the SCN must not be permitted to be waived. However, where a party requires expeditious adjudication for any reasons, they may file their replies and request for their case to be heard expeditiously. In the subsequent Circular No. 7/2013-CUs dated 19th February 2013, reference was made to the decision of this Court in Jatin Ahuja v. DRI (supra) which held that even though the seized goods may have been released provisionally under Section 110A, if no SCN was issued under Section 110 (2) of the Act within the initial period of six months or the extended period if any of a further six months, the goods sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout any order having being passed in respect of extension of the period of six months for the reasons indicated in Section 110 (2) of the Act. Merely because there was a waiver by the Petitioner of the right to be given an SCN, it did not mean that the Respondents could indefinitely postpone the adjudication order without which the Respondents cold not have, in terms of Section 124 (a) proceeded to confiscate the seized goods. 22. The waiver by the Petitioner of the right to be given an SCN was in the expectation of expeditious adjudication. At this juncture it requires to be noticed that the Petitioner imported three consignments under three different B/Es. In respect of all the three B/Es, the Petitioner waived the right to be given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure. If, despite the waiver of the right to be given an SCN, no adjudication order is passed within the period of six months from the date of seizure, the person waiving the right to be given an SCN can no longer be held bound by such waiver. The consequence would be the same as is envisaged by Section 110 (2) of the Act i.e., the immediate unconditional release of the goods in favour of the person from whom the goods have been seized. Notwithstanding such unconditional release, it will still be open to the Department to proceed under Section 124 and complete the adjudication for which there is no specified time limit. 24. Another possible scenario is where, despite the waiver, no adjudication order is passed within a period of six month ..... X X X X Extracts X X X X X X X X Extracts X X X X
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