Back
VIBHU BAKHRU, AMIT MAHAJAN
Swatch Group India Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
JUDGMENT
Amit Mahajan, J. The present writ petition has been filed, inter alia, praying for quashing of the show cause notice bearing number F. No. DRI/MZU/F/Int-40/2017 dated 14.02.2018 read with the Corrigendum/Addendum dated 28.02.2018 (impugned SCN) issued by respondent No. 2/DRI.
2. Petitioner No. 1 is an importer and an exclusive authorised distributor of Swatch products, and distributes various brands of luxury watches, accessories, etc. The watches and accessories are imported by petitioner No. 1. Petitioner No. 2 and 3 are the Country Manager cum Director and Chief Financial Officer, respectively, of Petitioner No. 1.
3. Respondent No. 2/DRI states that it received credible information that Petitioner No. 1 is importing consignments of branded watches of Swiss origin falling under Customs Tariff item 91021100/91021900, from different related overseas suppliers and is resorting to mis-declaration of retail sale prices ("RSP") to evade payment of appropriate customs duty. It was alleged that watches were notified for retail sale price-based assessment for payment of CVD less abatement.
4. It was alleged that certain authorised retailers of Petitioner No. 2 were changing th
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....
Show cause notices issued prior to 29.03.2018 must be adjudicated within one year from that date; otherwise, they lapse.
Delayed adjudication attributable to the revenue violates procedural fairness and the principles of natural justice.
Timely adjudication of show cause notices is essential, and failure to communicate procedural developments violates natural justice principles.
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 limitation period for issuing show cause notices under Section 28(9)(a) of the Customs Act, 1962 is mandatory, and failure to conduct pre-notice consultation renders the proceedings void.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
