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YASHWANT VARMA, DHARMESH SHARMA
Gautam Spinners – Appellant
Versus
Commissioner of Customs (Import), New Delhi – Respondent
JUDGMENT
Yashwant Varma, J. (Oral)
1. These four writ petitions raise an identical challenge to various show cause notices issued under Section 28(4) of the Customs Act, 1962 [the Act]. The notices are challenged primarily on the ground that since the period for completion of proceedings as prescribed in Section 28(9) of the Act has expired, the authorities would retain no jurisdiction to adjudicate upon the same. Since the issues raised are common in all the four writ petitions, we propose to notice the essential facts as they obtain in Gautam Spinners only.
2. As would be evident from the record, a Show Cause Notice [SCN] dated 05 August 2021 came to be issued against the said petitioner in respect of five Bills of Entries. The aforesaid action appears to have been initiated in the backdrop of an investigation which was initiated by the Directorate General of Intelligence [DRI] and on the basis of inputs that had been received by it. Upon the issuance of the SCN, the petitioner discloses that the Assistant Commissioner of Customs apprised them that the competent authority had accorded due approval to keep adjudication proceedings pertaining to the said notice in abeyance and til
The main legal point established in the judgment is the interpretation of the applicability of directives issued by the Central Board of Indirect Taxes and Customs under Section 28(9A)(c) of the Cust....
The main legal point established in the judgment is that the show cause notice under the Custom Act, 1962 was not time barred, based on the analysis of relevant provisions and legal principles.
The central legal point established in the judgment is that DRI officers are not proper officers under the Customs Act, and their show cause notices lack jurisdiction and are ab initio void, as estab....
Show cause notices issued prior to 29.03.2018 must be adjudicated within one year from that date; otherwise, they lapse.
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