9911796707
TMI Blog2024 (3) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... ing under HSN 7206, Articles of Steel viz Tubes, pipes falling under HSN 7306 and Machinery and Equipment falling under HSN 8419 and are holding IEC and GSTIN numbers. On 11.09.2015 the Customs Officers at Mundra Port in Kutch intercepted five containers which were declared cargo 'LMS Bundles' imported per vessel MV Ville De Aquarius. Subsequently on 16.09.2015 the Customs Officers, Mundra intercepted another seven containers at the MICT Mundra, per vessel MV Ville D orion with declared cargo 'LMS Bundles'. The containers were taken to M/s. MICT Container freight Station, Mundra for detailed examination. The disputed goods found in the containers were placed under seizure with reasonable belief that the same were liable for confiscation by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate submits that the SCN is time barred. He also submits that the Appellant have not filed any Bill of Entry nor have they approached the Customs Department to file any IGM or made any claim towards the subject goods in any manner which were found in the said containers namely Cigarettes and Metal Scrap bundles therefore the Department has wrongly used the term importer in the said context. He has relied on the following cases in support of the submissions made herein: - Bimal Kumar Mehta v CC Mumbai 2011 (270) ELT 280 Dhirubhai N. Sheth v CC Bombay 1995 (75) ELT 697 Ashwin Doshi v CCE, Goa 2004 (173) ELT 488 JB Trading Corporation v UOI 1990 (45) ELT 9 Chaudhary International v CC Bombay 1999 (109) ELT 371 Hamid Fahim Ansari v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither responded nor produced any documents. Taking the view that there was no defence on behalf of the petitioner, first respondent proceeded with the matter exparte and passed the impugned order. 9. From the above, we find that there is no finding recorded by the first respondent that show cause notice was served on the petitioner or that the four letters intimating virtual personal hearing were served upon the petitioner. Mere issuance of show cause notice or letters of personal hearing to an assessee is not adequate. Assessing Officer is required to record a finding that notices were issued and served upon the assessee but despite service of notice the assessee did not come forward to contest the proceeding. It is thereafter that the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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