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TMI Blog2018 (11) TMI 1875X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee to produce the accounts and other relevant documents - It is true that the petitioner was given an opportunity of personal hearing on 18.12.2017. But then, such an personal hearing will have to be granted after issuing a show cause notice. It is concluded that the communication dated 12.12.2017 is not a show cause notice at all. It is only a communication under Section 63 of the Act. The order impugned will have to be set aside on the short ground that the show cause notice as contemplated under Section 27(2) of the Act, was not issued. Therefore, the order impugned in this writ petition is set aside - matter is remitted to the file of the respondent who shall issue a proper show cause notice and after affording an opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chase invoice No. and Date (Copy of invoice to be enclosed) 5.Value of goods purchased 6.Date of endorsement of bill of lading (Endorse copy of Bill of lading to be enclosed) 7.Bill of Entry No. and date of the sale in course of import (Copy of BE to be enclosed) 8.Customs duty paid by whom 9.Chalan No. and Date (Copy of challan to be enclosed) 10.Date of clearance by the end buyer. 11.Invoice No.and date of sale in the course of import (Copy of invoice to be enclosed) 12.Value of goods sold 13.Name and address of the buyer The respondent also called upon the writ petitioner to file the following documents: (5) You are also requested to file the copy of P L account in respect of Tamil Nadu State for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is only a communication under Section 63 of the Act. 6. The learned counsel appearing for the petitioner also drew my attention to the fact that all the pre assessment notices, proposed to levy tax @ 5%. But in the impugned order tax has been levied under 14.5%. There is a clear discrepancy between the tax proposed and the tax levied. 7. The learned counsel for the petitioner was ready to point out many more such errors characterizing the impugned proceedings. 8. I am of the view that the order impugned will have to be set aside on the short ground that the show cause notice as contemplated under Section 27(2) of the Act, was not issued. Therefore, the order impugned in this writ petition is set aside. 9. The matter is remitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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