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TMI Blog2024 (12) TMI 1474X X X X Extracts X X X X X X X X Extracts X X X X ..... y / Officer, who has no jurisdiction to issue the said notice. Under the said circumstances, interfering with issuance of the said notice by this Court does not arise. However, in respect of the notice issued under Section 28 (4) of the Act, under the given facts and circumstances of the case, there has to be assessment of the value of the goods and the duty payable by the Authorities concerned before issuance of such notice. Admittedly, the same has not happened insofar as it relates to certain goods mentioned in the said notice. Petitioner requests six weeks time to issue a reply to the show cause notice at Annexure-M to the writ petition. Conclusion - The notice under Section 28(4) was set aside, with the possibility of reissuance follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 18 as well as Section 28 (4) read with Section 124 of the Act have been challenged by the petitioner. 3. Learned counsel for the respondents submits that what has been issued is only show cause notices and action will be taken only based on the reply issued by the petitioner and submit that the writ petition is premature and prays for dismissal of the writ petition. 4. Under the given facts and circumstances of the case, the question that arises for consideration is: Whether the authorities concerned, can issue show cause notice under Section 18 as well as Section 28 (4) of the Act simultaneously Section 18 (1) of the Act reads as under: Section 18. Provisional assessment of duty :- (1) :Notwithstanding anything contained in this Act b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt or employee of the importer or exporter, the proper officer shall, within five years from the relevant date, serve notice on the person chargeable with duty or interest which has not been (so levied or not paid) or which has been so short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice. 5. Admittedly, the show cause notice issued under Section 18 of the Act pertains to certain goods imported by the petitioner for the period from 29.08.2020 to 28.08.2023 and the show cause notice under Section 28 (4) read with Section 124 of the Act pertains to the goods mentioned in Annexure-M to the writ petition as well as certain other goods impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondents submitted that the petitioner may be directed to reply to the show cause notice dated 14.08.2024 vide Annexure-M to the writ petition and thereafter, respondents may be given four weeks time to take an appropriate decision on the reply issued by the petitioner and based on the said decision, they will take a decision as to whether any notice has to be issued under Section 28 (4) of the Act or not. 9. The petitioner is agreeable for the said proposal and requests six weeks time to issue a reply to the show cause notice at Annexure-M to the writ petition. Hence, the following : ORDER i) The petitioner is granted six weeks time from today for issuing a reply to the show cause notice dated 14.08.2024 issued by respondent No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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