9911796707
TMI Blog2024 (1) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... though clause (d) provides that the proper officer shall determine the amount of duty or interest under sub-section (8), within one year from the date of notice, in respect of cases falling under sub-section (4) but the first proviso, further provides that where the proper officer fails to so determine within the specified period, any officer senior in rank to the proper officer may having regard to the circumstances under which the proper officer was prevented from determining the amount of duty or interest under sub section (8) extend the period specified in clause (a) to a further period of six months and the period specified in clause (b) to a further period of one year. Therefore, in our view the period under clause (b) of sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first show-cause notice dated 24.03.2022 was issued by the 3rd respondent the Deputy Commissioner of Customs, office of the Commissioner of Customs, Chennai-II, without jurisdiction and during pendency of the proceedings pursuant to the first show-cause notice, on the same facts and the same cause of action, the present impugned second show-cause notice was issued. He submits that, thereafter, the first show-cause notice was withdrawn on 17.05.2023. 4. The only submission advanced is that on the same cause of action and during pendency of the proceedings pursuant to the first show-cause notice, the second show-cause notice could not be issued. In this respect, learned counsel for the petitioner relies in the case of Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut-II (supra), the facts were that the first show-cause notice was issued on two grounds. Thereafter, there was adjudication by the adjudicating authority, vide final order dated 09.05.2000. The adjudicating authority had dropped the proceedings, accepting the explanation furnished. Consequently, on that same ground, the second show-cause notice on the same cause of action could not be issued. In the present case, there is no final adjudication on the first show-cause notice. Consequently, the judgment upon which reliance is placed is distinguishable. 10. Learned counsel for the petitioner further submits that the period of one year as provided under Section 28(9) clause (b) of the Act, 1962 has already expired from the first show-caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er may, having regard to the circumstances under which the proper officer was prevented from determining the amount of duty or interest under sub-section (8), extend the period specified in clause (a) to a further period of six months and the period specified in clause (b) to a further period of one year: Provided further that where the proper officer fails to determine within such extended period, such proceeding shall be deemed to have concluded as if no notice had been issued. (9A) Notwithstanding anything contained in sub-section (9), where the proper officer is unable to determine the amount of duty or interest under sub-section (8) for the reason that,- (a) an appeal in a similar matter of the same person or any other p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w the period under clause (b) of sub-section (9) is extendable for a further period of one year. It is not the submission of the learned counsel for the petitioner that the said period was not extended. Such extendable period has also yet not expired. It is also not the submission that the period for determination, if not extended as of now, cannot be extended. The second proviso upon which much reliance has been placed would come into effect only after the expiry of the extended period. 13. For the aforesaid reasons, we do not find any valid ground to entertain the writ petition challenging the show-cause notice. 14. The petitioner, if so chooses, may file a reply before the authority concerned, as the proceedings are said to be stil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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