9911796707
TMI Blog2024 (8) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... justice - HELD THAT:- The reason to believe is the foundational aspect which enables seizure and initiation of an adjudication proceeding. In the present case it is seen that the reason to believe is illegal import while the adjudication has proceeded on the allegation of illegal export. Even the counter affidavit speaks of export of sugar having been regulated by licence. It is found that the foundational aspect to be absent in the above proceedings; which would enable invocation of the extraordinary remedy under Article 226, as has been held in STATE OF HP. AND OTHERS VERSUS GUJARAT AMBUJA CEMENT LTD. AND ANOTHER (AND OTHER APPEALS) [ 2005 (7) TMI 353 - SUPREME COURT] - the Hon ble Supreme Court has held that if an assessee approaches th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed, bearing No. 64-Cus/JC/Denovo/FBG/2014 dated 13.03.2015, produced at Annexure-11. 2. Learned counsel for the petitioners pointed out that the reason for seizure or detention was not the ground on which the adjudication proceedings were initiated; which vitiates the seizure. Section 100 of the Customs Act, 1962 requires reasons to believe for making seizure of goods. In the present case, the seizure was made purportedly for violation of provisions of Notification No. 9/96 (N.T)-Cus dated 22.01.1996, issued under Section 11 of the Customs Act. The notification was with respect to import of goods into India from Nepal; goods which have been imported into Nepal from other countries. However, the show-cause notice and the adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gar) i.e. through export licensing. 5. The seizure receipt, as produced at Annexure P/1, in the column for reasons for seizure or detention indicates violation of provisions of Notification No. 9/96 (NT) Cus. dated 22.01.1996. The said notification relates to the following:- Goods which have been exported to Nepal from countries other than India except machinery and equipment used in Nepal for the execution of a project may be allowed to be imported into India from Nepal after completion of the project subject to the conditions specified in Notification No. 9/96-Cus., dated 22-1- 1996. 6. Obviously, the specific notification is with respect to import into India of goods or products which have been first imported into Nepal. The show-cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. (Underlining by us for emphasis) 8. The reason to believe hence is the foundational aspect which enables seizure and initiation of an adjudication proceeding. In the present case we have seen that the reason to believe is illegal import while the adjudication has proceeded on the allegation of illegal export. Even the counter affidavit speaks of export of sugar having been regulated by licence. We find the foundational aspect to be absent in the above proceedings; which would enable invocation of the extraordinary remedy under Article 226, as has been held in State of H.P Ors. v. Gujarat Ambuja Cement Limited Anr.; (2005) 6 SCC 499. 9. In the cited decision, the Hon ble Supreme Court has held that if an assessee approaches the High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seizing officer, especially on the contradiction coming out from the seizure memo and the show-cause notice. 11. There is clear lack of jurisdiction in so far as the adjudication proceedings initiated on the ground of illegal export when the seizure was on the belief that there is illegal import . The request for cross-examination of the seizing officer hence assumes relevance and the denial to summon the officer is a clear violation of principles of natural justice. Both these aspects justify the invocation of the extraordinary remedy under Article 226 of the Constitution of India. 12. The writ petition hence stands allowed setting aside the impugned order. If any security was provided for release of goods, the same shall be released, an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
