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SENTHILKUMAR RAMAMOORTHY
Huawei Telecommunications India Co. Pvt. Ltd. – Appellant
Versus
Principal Commissioner of Customs, Air Cargo – Respondent
ORDER :
PRAYER : Writ petition filed under Article 226 of the Constitution of India, to issue a writ of Certiorari, to call for the records of the Impugned Notice No.204/2023 dated 10.11.2023 under File No.GEN/ADJ/CIMMR/680/2023-GR 5A bearing DIN 20231173MU0000666B35 issued by the Respondent, and to quash the same.
Background
By this writ petition, show cause notice No.204/2023 dated 10.11.2023 is challenged.
2. The petitioner is engaged inter alia in the import of various telecommunication-related goods from its parent company in pursuance of its business activities. Between 15.11.2018 and 16.12.2022, the petitioner imported various products such as base stations and modules, servers and modules, long term evolution (LTE) products and modules, multiple input-output (MIMO) products, optical transport network (OTN) products and modules, plain old technology services (POTS) products, private telecommunication network (PTN) products and modules, session border controller and modules, soft switch and modules, media gateway (modules) and voice-over Internet protocol (VoIP) equipment and modules as well as spare parts relating thereto. These goods were imported by self-classification under C
The court affirmed that the power under Section 28 of the Customs Act allows for the determination of duties without requiring prior verification of self-assessment under Section 17.
Show cause notices issued prior to 29.03.2018 must be adjudicated within one year from that date; otherwise, they lapse.
The DGFT is the competent authority for adjudicating classification disputes under the FTDR Act, and customs authorities cannot question MEIS certificates without a prior determination by the DGFT.
DRI officers are designated as proper officers under the Customs Act, enabling them to issue show cause notices under Section 28, overruling previous judgments that restricted their authority.
The customs authorities have the power and jurisdiction to make corrections of any clerical or arithmetical mistakes or errors arising in any decision or order due to any accidental slip or omission ....
Section 28(4) of the Customs Act cannot be invoked for classification disputes without evidence of fraud or wilful misstatement.
Point of Law : when the statute directs that “the proper officer” can determine duty not levied/not paid, it does not mean any proper officer but that proper officer alone.
Show cause notices issued after excessive delay are deemed lapsed, and final assessments cannot be reopened without a valid appeal, emphasizing timely adjudication and adherence to binding precedents....
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