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IN THE HIGH COURT OF JUDICATURE AT MADRAS
MOHAMMED SHAFFIQ
Senghi Shipping Services – Appellant
Versus
Principal Commissioner Of Customs General Commissionerate – Respondent
ORDER :
MOHAMMED SHAFFIQ, J.
These Writ Petitions have been filed praying for issuance of a writ of Certiorari and Certiorarified mandamus, seeking to quash the show cause notice dated 10.01.2025 issued under Regulation 17(1) of CBLR, 2018 and quash the impugned Inquiry Report dated 09.04.2025, on the premise that the said show cause notice does not comply with the limitation contained in Regulation 17(1) of CBLR, 2018 for issuance of Show cause notice.
2. Brief facts:
2.1. Petitioner is a partnership firm engaged in customs clearance work since 2015. Petitioner would submit that present show cause notice is concerned with investigation carried out, concerning export of goods made vide 108 shipping bills during the period from 25.12.2016 to 04.11.2018 by M/s.Heeba Enterprises Pvt. Ltd., Mumbai viz., RMG goods, home and kitchen accessories, bags, kids wear etc. meant for export to USA and other countries from Nhava Sheva Port. Investigation revealed that FOB value for the above said export was Rs.15,47,16,142/- and exporter claimed drawback of Rs.63,49,427/- and Rs.22,48,812/- towards Rebate of State and Central Taxes and Levies (hereinafter referred to as ‘ROSCTL’ in short) incentive b
Timelines under Regulations 17(1) and 17(5) of CBLR, 2018 are mandatory, rendering proceedings time-barred.
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