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TMI Blog2023 (11) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... e was not concluded. As per the petitioner, it had placed on record the submissions dated 31.01.2023 (Annexure P-8) and additional submissions dated 01.02.2023 (Annexure P-9). These submissions were placed on record by the petitioner after the extension was granted vide letter dated 15.12.2022 (Annexure R-1) and since the petitioner itself has taken time, after issuance of notices both dated 28.01.2022 (Annexures P-1 and P-2) for filing reply, the delay cannot be attributed to the respondent for not adjudicating show cause notices. Moreover, the extension was rightly granted, keeping in view letter dated 09.12.2022 (Annexure P-12), placed on record by the petitioner. There are no ground to entertain the present writ petition and restraining the respondents from adjudicating show cause notices is made out - petition dismissed. - HON'BLE MS. JUSTICE RITU BAHRI AND HON'BLE MRS. JUSTICE MANISHA BATRA Present: For the Petitioner : Ms. Radhika Suri, Senior Advocate with Mr. Naveen Bindal, Advocate, Mr. Abhinav Narang, Advocate and Mr. Mukul Singla, Advocate. For the Respondent : Mr. Sourabh Goel, Advocate, Ms. Shivani Sahni, Advocate and Mr. Tej Bahadur, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Saudi Arabia 9. 6923771 18.02.2020 53025 Saudi Arabia 4. That six out of nine consignments imported by the petitioner were cleared by the customs department on the basis of documents filed by the petitioner and goods imported vide three bills of entry were seized vide seizure memo dated 04.05.2020. During the course of enquiry, statements of the petitioner were recorded on 31.08.2020 and 02.09.2020. Overseas enquiry was purportedly conducted in the matter and Transshipment Import Declarations were obtained from Federal Customs Authority, UAE in respect of eight bills of entry. On the basis of transshipment bills of entry allegedly received from Federal Customs Authority, UAE, the respondent opined that the goods were allegedly of Pakistan origin and the petitioner had routed the same through Dubai and falsely declared the said goods to be of Saudi Arabia origin to evade custom duty @ 200% in terms of notification No. 05/2019-Customs dated 16.02.2019. 5. The respondent department, thereafter, issued two show cause notices both dated 28.01.2022 (Annexures P-1 and P-2) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form the person concerned for non-passing of order. 7. The petitioner has placed on record notice dated 05.12.2022 (Annexure P-3) vide which the personal hearing was fixed for 12.12.2022. Vide letter dated 09.12.2022 (Annexure P-4), the petitioner sought time to file reply. Again vide notice dated 12.12.2022 (Annexure P-5), the date was fixed as 26.12.2022 for personal hearing. The petitioner again sought time to file reply vide letter dated 26.12.2022 (Annexure P-6). The respondent again issued notice dated 19.01.2023 (Annexure P-7) whereby personal hearing was fixed on 01.02.2023. The petitioner appered before the respondent on 01.02.2023 and submitted his submissions dated 31.01.2023 (Annexure P-8) that proceedings should have been concluded in the absence of determination of duty/interest within one year from the date of issuance of show cause notices and the petitioner requested the respondent not to proceed further for adjudication of the case. 8. The petitioner, thereafter, filed additional submissions dated 01.02.2023 (Annexure P-9) before the respondent stating that no intimation of purported extension was given to the petitioner. He referred to the judgment passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before Dubai Customs, the country of origin was clearly mentioned as Pakistan and the port of shipment of all the goods covered by the Bills of Entry was Karachi. Further, it was also seen from Transshipment Bill of Entry that the dry dates with Pakistan as country of origin were shipped from Karachi, Pakistan with final destination India and the exit port being Jebel Ali Saudi Arabia. 13. The petitioner did not cooperate with the adjudicating authority and failed to submit reply even after 10 months from the date of issuance of show cause notice, whereas he was called upon to file reply within 30 days from the receipt of the show cause notice. The petitioner was given dates for personal hearing and it sought adjournments even for personal hearing. The time spent in granting adjournments to the petitioner for personal hearing and to file its defence was the main reason for giving extension of time beyond one year by the competent authority for passing the adjudicating order. 14. The show cause notice was issued to the petitioner on 28.01.2022 and the petitioner failed to file reply even after 10 months from the date of issuance of show cause notice whereas it was to fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide CM-16662-CWP-2023 , the petitioner has placed on record letter dated 09.12.2022 (Annexure P-12) which the petitioner has got under RTI Act, 2005 whereby extension of time was sought for adjudication of the show cause notice from Chief Commissioner of Customs, New Delhi. 18. As per the facts given by the petitioner in the writ petition, the petitioner was aware about the notice dated 05.12.2022 (Annexure P-3) and, thereafter, adjournments were sought by the petitioner for personal hearing as well as for filing reply, as per details given in para No. 7 of the writ petition. The petitioner appeared for the first time for personal hearing on 01.02.2023 and it was made aware of the extension granted for adjudication of the case by Chief Commissioner of Customs under Section 28 (9) of the Act, 1962, vide letter dated 15.12.2022 (Annexure R-1). 19. The above said facts clearly make out that it was on account of non-appearance of the petitioner that the matter was kept adjourned and the same was not concluded. As per the petitioner, it had placed on record the submissions dated 31.01.2023 (Annexure P-8) and additional submissions dated 01.02.2023 (Annexure P-9). These submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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