Breif Issue :

Facts & Issue of the case

Petitioner “J.Sheikh Parith” has filed Writ petition calling for the records connected with impugned notice of Directorate of Revenue Intelligence , quash the same, holding the impugned notice to be unlawful and against the principles of natural justice and consequently direct the respondent to provide the documents and details as sought for by the petitioner. The said show cause notice was issued by the Directorate of Revenue Intelligence to the Petitioner, M/s.Majestic Impex and M/s.SSP Enterprises and two others.

The case against the petitioner was that he used the Import-Export Code of M/s.Majestic Impex and M/s.SSP Enterprises and had cleared several consignments of goods by resorting to mis-declaration in the value of the imported goods. The show cause notice called upon the petitioner and other notices to show cause as to why the classification adopted, the exemption claimed and the value declared should not be rejected and to show cause as to why differential duty should not be demanded and why penalty should not be imposed on the notice.

Petitioner further states that DRI had recorded statements from several officers of the customs department but has not furnished the same and therefore in absence of these documents, the petitioner is unable to effectively defend himself in the show cause notice. So, Petitioner had requested for 3 months to file a reply to the notice and requested the DRI to return the documents seized to enable it to prepare the reply.

It was also submitted by the Petitioner that during the interregnum Section 28 of the Customs Act, 1962 has been amended with effect from 28.3.2018 with the insertion/substitution of sub clause (9) to Section 28 of the Customs Act, 1962 and SCN is deemed to have abated in absence of adjudication and therefore the Petitioner has prayed for a declaration declaring the SCN proceedings as having been abated.