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TMI Blog2023 (9) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... of the learned Single Judge of the CESTAT in the case MS. PRERNA SINGH, CEO M/S. SEVILLE PRODUCTS LIMITED AND INDIAN AUTHORISED REPRESENTATIVE: V. LAKHSMIKUMARAN VERSUS COMMISSIONER OF CUSTOMS (IMPORT-II) MUMBAI [ 2020 (1) TMI 905 - CESTAT MUMBAI ], hence, the respondents were justified in issuing the show cause notice to a foreign party. Prima facie the stand of the department is not satisfying even assuming that the provisions of the amended sub-section (2) of Section 1 of the Customs Act are taken into consideration as applicable to the facts and circumstances in the present case. Accordingly, as purely an issue of law arises for consideration in the present proceedings which goes to the root of the authority and jurisdiction of the des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of the Customs Act by the Finance Act, 2018 (Act No. 13 of 2018 with effect from 29 March 2018). 2. On 17 July 2022, we had passed a detailed order referring to the contentions as raised by the petitioners. For convenience, we refer to the said order which reads thus:- 1. We have heard Mr. Rastogi, learned counsel for the petitioners and Ms. Omle, learned counsel for the respondent/revenue. 2. Learned counsel for the revenue seeks time to take instructions as also she has not received a copy of the proceedings from her Department. 3. The challenge in this petition is to the six show cause notices annexed at Exhibit "A" to the petition. The contention as urged by the petitioners is that it is a foreign entity. It is contended that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en urged in the present petition that the Commissioner of Customs inter alia did not have jurisdiction and hence there was no question of any order levying penalty being passed against the petitioners, which was merely a foreign exporter based in Germany. It was thus urged that the petitioner being situated outside India, there was no question of any penalty being imposed or in such context the show cause notice would be valid. Mr. Rastogi would hence submit that the position in the present proceedings is not different from the proceedings in regard to the show cause notice being dropped against the petitioners vide order dated 30 December, 2020. 6. In the context of the present case, Mr. Rastogi would submit that the petitioners are req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember 2023 and being dis-satisfied with the approach on behalf of the department, we passed the following order:- 1. Mr. Ramalingeswara Rao, IRS, who is stated to have given instructions to the learned advocate for the respondent/revenue, a copy of which is placed on record, we are of the clear opinion that either the concerned officer has not understood the purport of our order dated 17 July, 2023 or he is intending to misguide the Court. We, accordingly, direct the officer to remain present before the Court on 11 September, 2023 at 2.30 p.m. 2. Learned counsel for the revenue has also fairly stated that it would be appropriate that the officer himself addresses the Court on this issue. 3. The above directions would not preclude th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho is stated to be no more occupying the said position. The officer issuing show cause notice is supposed to first ascertain, whether, he has jurisdiction to issue show cause notice. Thus, asking Mr. Ramlingeshwar Rao to give instructions to the learned Advocate for Respondent Nos.2 and 3 was totally incorrect and unjustified. We are also at a loss to understand as to how Mr. Ramlingeshwar Rao can justify the show cause notice issued by his senior officer, Deputy Commissioner of Customs and he is unable to assist the Court in totality. In these circumstances, we would, therefore, require the Deputy Commissioner of Customs, who has issued the impugned notice to justify the said action by placing on record an affidavit. Let such affidavit be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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