9911796707
TMI Blog2005 (12) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... omposing equipments with accessories and spare parts from M/s. Linotype Associates Pvt. Ltd., United Kingdom. In 1987, two show cause notices were issued to the petitioners by the Customs department, one was dated 19-20th October, 1987 and second was dated 11th December, 1987 alleging that there was under-invoicing in the price at which the machinery was imported in India. The petitioners sent their reply to the notices on 29th January, 1988 seeking time to file further reply and seek inspection of certain documents. In this reply, they mentioned that other newspapers had also imported identical equipments from the same manufacturer during the period in which the petitioners had imported the machinery. The newspapers mentioned were Times of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs filing one Writ Petition bearing No. 1080 of 1989 and an order in terms of minutes came to be passed before a learned Single Judge who heard the matter on 21st April, 1989 [Coram : Hon'ble Mr. Bharucha, J. as he then was]. It was agreed that the two show cause notices will be adjudicated by a single adjudicating authority and that fresh adjudication will be done. 5.It is material to note that after this first round of litigation, the petitioners thought that they will be given necessary information but the respondents maintained their stand and an order was passed on 26th June, 1989 holding that the application under Section 108 was rather premature and that the application under Section 108 would be taken up for consideration at an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1989 through prayer clause (b). The petition also sought a direction under prayer clause (a) that the respondents be directed to exercise their jurisdiction under Section 108 of the Customs Act, 1962 which was invoked under the application dated 17th January, 1989 and to summon the persons and/or authorities referred in the said application. As stated above, the petition was admitted and has now reached for hearing after good number of years. 9.Mr. Madon, learned counsel appearing for the petitioners submitted that the aforesaid applications pointed out to the respondents that the petitioners had imported a machinery which was similar to some other 28 printing establishments and if information was sought from them, it could have been se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 to 14 is correspondence with Indian Express (petitioner), serial No. 8 is correspondence with Malayala Manorama Co. Limited, Sr. No. 13 is order file of Linotype Associates India Pvt. Ltd. Now as can be clearly seen these files contained correspondence with some of the newspapers whose names are amongst the 28 which were mentioned by the petitioners. Besides the order file of M/s. Linotype Associates India Pvt. Ltd. was also available. Mr. Madon, therefore, submitted that surely if this information was available with the respondents, the same could have been made available during the proceedings either to establish the mischief which was alleged against the petitioners or which could have help them to prove their innocence. He submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amended prayer was just and necessary in view of the change circumstances. 12.Mr. Pakale, learned counsel appearing for the respondents submitted that Section 108 of the Customs Act, 1962 is available only to the investigating officers and, not for the defence. He secondly drew out attention to the petitioners letter dated 29th January, 1988 wherein initially they had sought only the inspection of the concerned documents. This is true but it is also relevant to note that thereafter the application was made on 17th January, 1989 seeking information under Section 108. This is because in any case the inspection sought was not offered. The third submission of Mr. Pakale was that the impugned order passed on 11th October, 1989 was order on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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