2025 (3) TMI 752

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rat High Court is concerned, the challenge therein was to the belated issuance of the Show Cause Notice itself and the Show Cause Notices were quashed by the Gujarat High Court at the instance of the actual exporters. In the present case, Petitioner is not the actual exporter but a Chartered Accountant who is providing services to the actual exporter. Under these circumstances, this Court is of the opinion that the Petitioner deserves to be relegated to avail of the appellate remedy. Under Section 128 of the Customs Act, 1962, the order is appealable before the Commissioner (Appeals) - the Petitioner may file an appeal in accordance with law challenging the Order-in-Original before the appropriate Appellate Authority. Conclusion - i) The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tioner challenges the said impugned order on two primary grounds: i) Firstly, that the Show Cause Notice was issued beyond the prescribed period of limitation which is three years; ii) Secondly, that the said issue regarding limitation was not even considered in the impugned order. 5. Mr. Harpreet Singh, ld. Sr. Standing Counsel submits that the Order-in- Original clearly records that the Petitioner was a Charted Accountant who was found to be earning commission of 1% of the invoice value and that fraudulent documents were submitted for claiming the duty drawback. Mr. Singh places reliance on paragraph 54 of the impugned order in this regard. 6. Ld. Counsel for the Petitioner on the other hand relies upon the decision of the Gujarat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... voice value from Shri Rajbir Singh. In view of the above, it is clear that they have fix share in the business of Shri Rajbir Singh. Therefore, I hold that the noticees are liable for penal action under Section 114AA of the Customs Act, 1962." 8. The Petitioner is a Chartered Accountant who is stated to have assisted the main accused in producing false and fabricated documents in return for receiving 1% of the invoice value. The allegations being serious and factual in nature, this Court in writ jurisdiction would not be able to examine the said factual aspects. Secondly, insofar as the judgment of the Gujarat High Court is concerned, the challenge therein was to the belated issuance of the Show Cause Notice itself and the Show Cause Noti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X