9911796707
TMI Blog2024 (4) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... BOMBAY HIGH COURT] , needs to be followed in the present proceedings inasmuch as, in the present proceedings, the Show Cause Notice is dated 31st December 2020, which was issued during the COVID-19 Pandamic. For such reason, the Show Cause Notice could not be taken forward. In the meantime, the Supreme Court pronounced its decision in the case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [ 2021 (3) TMI 384 - SUPREME COURT] . What has been laid down by the Supreme Court in such decision is the law of the land under Article 141 of the Constitution of India. The adjudicating officer is thus bound by the law as laid down by the Supreme Court in the said decision. The Petitioners can certainly raise such plea placing relianc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments and electronic records were seized in terms of Section 110(1) of the Customs Act, 1962 ( the Act ) by the officers of Respondent No. 2. Further, statements of Petitioner Nos. 2 and 3 were recorded by the Directorate of Revenue Intelligence, New Delhi on 6th September 2018, 24th September 2018 and 27th September 2018 wherein they had confessed under valuation of imports made by them. It is also the case of the Petitioners that mobile phones and pen drives of the Petitioners were also seized and never returned even though no evidence from the same has been found or referred to in the impugned show cause notice. Petitioner No. 2 also deposited Rs. 1,60,00,000/- on 7th September 2018 and executed a bank guarantee for Rs. 3,20,06,852/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requested Respondent No. 3 to drop the proceedings. 7. A personal hearing was fixed before Respondent No. 3 on 4th March 2024. The Petitioners, by their email dated 4th March 2024, submitted that no reply was received from the Respondents to the letters dated 3rd February 2021 and 27th March 2021 of the Petitioners. 8. Another personal hearing was fixed on 15th March 2024 before Respondent No. 3 The Advocate for the Petitioners appeared and reiterated the submissions made by the Petitioners letters dated 3rd February 2021 and 27th March 2021. It was, inter alia, submitted that the proceedings be dropped as the Show Cause Notice was not issued by the proper officer. However, the Petitioners were informed that cross examination could not be g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r issuance of the impugned Show Cause Notice under Section 28(4) of the Act. He submitted that the same was not maintainable under the statute and deserved to be termed as illegal. 11. Mr. Balani submitted that this position is covered by the decision of the Supreme Court in the case of Canon India Pvt. Ltd. (Supra). 12. Mr. Mishra, the learned Counsel appearing on behalf of the Respondents, submitted that the challenge to the said Show Cause Notice dated 31st December 2020 and the grounds raised by the Petitioners in regard to the legality of its issuance, i.e., the same being covered by the decision of the Supreme Court in the case of Canon India Pvt. Ltd. (Supra), can certainly be raised by the Petitioners before the adjudicating officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbent for the adjudicating officer to consider the applicability of the said decision, and if so applicable, abide by the said decision in adjudicating the said Show Cause Notice dated 31st December 2020. In the event, the said decision is not applicable, reasons for the same are required to be furnished by the adjudicating officer. We are therefore of the opinion, that the Petitioner needs to canvass such legal position as asserted in the present proceeding before the adjudicating officer, who, as fairly pointed out on behalf of the Respondents, would take into consideration all such contentions, including the issues on the law laid down by the Supreme Court in the case of Canon India Pvt. Ltd. (Supra) and pass appropriate orders on the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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