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TMI Blog2009 (2) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... of Jagdish Cancer and Research Centre decided on 2-8-2001 decision in the case of Metal Forgings decided on 22-11-2002. But he has not taken at all any care as to the recovery of the duty in the present case. Therefore, learned Chairman of Central Board of Excise & Customs is expected to deal the matter appropriately as to loss of Revenue, if any, that has resulted in the present case that remained un-recovered. - C/528/2008 - 232/2009-SM(BR)(PB) - Dated:- 27-2-2009 - Shri D.N. Panda, Member (J) Shri Sansar Chand, DR, for the Appellant. Shri A. Jaju, Advocate, for the Respondent. [Order]. - Revenue has come in appeal being aggrieved by the order passed by the learned Commissioner who didn't demand customs duty although confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods, etc.- No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person- (a) is given a notice in writing informing him of the grounds on which it is proposed to confiscate the goods or to impose a penalty, (b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grounds of confiscation or imposition of penalty mentioned therein, and (c) is given a reasonable opportunity of being heard in the matter: Provided that the notice referred to in clause (a) and the representation referred to in clause (b) may, at the request of the person concerned be oral. Section 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods. A show cause notice was issued to the respondent in this case under Section 124 of Customs Act, 1962 on 28-11-2007. 6. Combined reading of Sections 124 and 125 of Customs Act, 1962 throws light that principles of natural justice is embedded into the law by Section 124 of the Customs Act, 1962 in order to invoke the provision of Section 125 of that Act. Section 124 deals with a proposal for confiscation or levy of penalty. Realisation of duty is subject matter of Section 125(2) of the Customs Act, 1962. But that section does not exclude issuance of show cause notice for realisation of customs duty following the decision of the Apex Court in the case of Metal Forgings cited by the learned Counsel (supra). That decision was rend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The Hon'ble Court while deciding the case of Jagdish Cancer Research Centre case relied in the judgment in the case of Mohan Meakins Ltd. v. Commissioner of Central Excise, Kochi, 2000 (115) E.L.T. 3 (S.C.) = (2000) 1 SCC 462 wherein it has been observed in Para 6 as under: "......Therefore, there is a mandatory requirement on the adjudicating officer before permitting the redemption of goods, firstly, to assess the market value of the goods and then to levy any duty or charge payable on such goods apart from the redemption fine that he intends to levy under sub-section (1) of that section." 8. It may be significant to note that that the notice issued in the present case under appeal under Section 124 merely deals with propos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d proposed realisation of customs duty of Rs. 64,93,598/-.With the proposal in show cause notice for levy of duty, the decision in para 11 of the judgment appears to have been arrived at. It appears that judgment in Jagdish Cancer Research Centre has not laid down the ratio that a show cause notice can ignore proposal for levy of customs duty. Therefore, ratio laid down in Metal Forgings case warrants to state that para 11 of Jagdish Cancer Research Centre case is to be read with the governing fact that proposal to levy customs duty was made through a show cause notice. 10. In view of the aforesaid analysis, it may be stated that the levy of customs duty in Jagdish Cancer Research Centre case having been proposed by a show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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