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IN THE HIGH COURT OF JUDICATURE AT MADRAS Reserved on 03.02.2021 Pronounced on 09.06.2022 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.33099 of 2015, 18918 of 2016, 27344 of 2017
8242, 9306, 9405, 9407, 9434, 9484 ,11156,11268, 11271,11274 12929, 12933, 26200 & 27009 of 2021 and M.P.No.1 of 2015 , W.M.P.Nos.16503/2016, 29238, 29239/2017, 8791, 9874, 9994, 9997, 10019, 10020, 10143, 10081, 10083, 10085, 11790, 11791, 11925, 11927, 11929, 13732, 13733, 13735, 27651, 27653 & 28453/2021 W.P.No.33099 of 2015 M/s.N.C.Alexender Rep.by its Proprietor N.C.Alexandar .. Petitioner vs.
The Commissioner of Customs, Chennai II Commissionerate, Customs House, No.60, Rajaji Salai, Chennai 600 001. ... Respondent Prayer in : Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling for records of the respondent pertaining to the order in Original No.39839 of 2015 dated 29.06.2015 and quash the same and forbear the respondent from proceeding with any recovery of the Adjudicated dues pursuant to the said order in Original as it is partisan, one sided and issued with a closed mind besides being passed in clear violation of the Principles of Natural Justice and in gross judicial indiscipline, as the petitioner had relied upon Judgments of this Court in W.P.No.1641 of 2008 dated 10.01.2011 and W.P.No.3720 of 2009 dated 01.12.2014; besides the orders of Commissioner of Customs (Appeals) pertaining to the valuation of Import of Appeals in the preceding yeas; and also for the reason that the imports in question, impugned in the order under challenge in the present writ petition were on the basis of an “ Apostilled Contract”, issued in terms of “ the Hague Convention, 1961”, to which India as a Sovereign Country is a signatory and the said contract is binding on all Indian Authorities functioning under the aegis of the Indian constitution of India.
For Petitioner : Mr.S.Krishnanandh For Respondent : Mr.K.Mohanamurali Senior Panel Counsel : Mr.R.Sankaranarayanan Assisted by Mr.V.Sundareswaran Senior Panel Counsel for DRI
C O M M O N O R D E R
By this common order, all the below mentioned 17 cases are being disposed. Since the 17 cases are being disposed by this common order, it is divided into 10 Parts as follows:-
PART I - INTRODUCTION
Part No.
CONTENT
Paragraphs
I
Introduction.
2 - 7
II
Impact of Finance Act, 2022.
8 - 15
III
Facts of the Cases and Brief Submissions
16 -147
IV
Discussion.
148 - 170
V
Note on Directorate of Revenue Intelligence (DRI).
171 - 178
VI
Classes of Customs Officers.
179 - 189
VII
Note on the Cadre in the Customs Department.
190 - 201
VIII
Changes to Section 17 w.e.f. 11.04.2011- The Assessment of Bill(s) of Entry and Shipping Bill(s).
202 - 235
IX
Officers of Directorate of Revenue Intelligence (DRI) are already officers of Customs.
236 - 289
X
Conclusion.
290 - 313
2. Part I – Introduction is divided into two parts namely, Part – A and Part – B. There are 5 Writ Petitions in Part – A. In these 5 Writ Petitions, the respective petitioners have challenged the impugned Order in Original and impugned Recovery Notice as detailed below:-
Table I - (Part - A)
Sl. No .
W.P.Nos
Name
Date
Order in Original No.
1
33099/ 2015 M/s.N.C.Alexander
29.06.2015
39839 of 2015
2
27344/ 2017 M/s.E.Duraisamy
& Bros.,
18.07.2017
58133 of 2017
3
18918/ 2016 Mr.Chirag U Jain
05.02.2016
44560 of 2016
4
12929/2021 Shri.Farooq
Ubaithulla
30.12.2015
44421 of 2016
5
12933/ 2021 Shri.Farooq
Ubaithulla
06.05.2019 impugned
Recovery Notice No.F.No.RRU 18/2019-RRU II (Gr-6)
3. There are 12 Writ Petitions in Part – B. In these 12 Writ Petitions, the respective writ petitioners have challenged the impugned Show Cause Notices as detailed below:-
Table II - Part – B)
Sl. No.
W.P.Nos
Name
Date
Order in Original No.
6
9484/ 2021 M/s.Sneha
Glasses Private Ltd.,
F.No.VIII/48/ 28/2008-DRI #
26.10.2009
Sl. No.
W.P.Nos
Name
Date
Order in Original No.
7
9434/2021 M/s.Bagrecha
Enterprises Ltd.,
F.No.VIII/48/ 33/2008-DRI #
26.10.2009
8
9306/ 2021 M/s.Sun Tv Network Limited
F.No.DRI/MZ U/E/13/ 2012/5518
19.07.2013
9
8242/ 2021 Shri.Mahaveer Kumar F.No.DRI/AZ
U/CI/ENQ- 19(INT- 01)2017
23.11.2017
10
11268/ 2021
Mr.D.Vivek
F.No.DRI/CZ U/VIII/48/ ENQ-1/INT- 23/2019 *
06.12.2019
11
11271 of 2021
Mr.T.Arun
06.12.2019
12
11274 of 2021
Mr.Parameshchary Kananthoju
06.12.2019
13
11156 of 2021
Mr.Devadoss Gittan
06.12.2019
14
9405 of 2021
Mr.K.Swaminathan Managing Director M/s.Sun Direct TV Pvt.Ltd.,
F.No.DRI/BZ U/S-IV/ENQ- 17 (INT- NTL)/2019/31 8
23.06.2020
15
9407 of 2021
Mr.L.Subramanian General Manager Sun Direct TV Pvt Ltd.,
F.No.DRI/BZ U/S-IV/ENQ- 17 (INT- NTL)/2019/31 7
23.06.2020
Sl. No.
W.P.Nos
Name
Date
Order in Original No.
16
27009 of 2021
Mr.P.Murugesan
F.No.DRI/CZ U/VIII/48/ ENQ-1/ INT- 03/2021 *
30.11.2021
17
26200 of 2021
M/s.Bombardier Transportation India Limited.
F.No.DRI/CR U/VIII/26/ ENQ-1/ INT- 06/2019
19.01.2021
* Old No – dated 31.12.2021 has been passed pending these writ petitions The petitioner was also issued with Show Cause Notice dated # 27.01.2010 bearing reference F.No.VIII/26293/2008-DRI which case was settled before the Settlement Commission vide Order No.5/2010 – Cus dated 10.09.2016.
4. In all the writ petitions in Table-I, the respective petitioners have challenged the impugned Order-in-Originals passed by the respective jurisdictional officers of the Customs under various provisions of the Customs Act ,1962. It is submitted that these impugned orders are without jurisdiction as they have emanated from show cause notices issued by the officers from the Directorate of Revenue Intelligence (DRI). In all the writ petitions in Table-II, the petitioners have challenged the impugned Show Cause Notices issued by the officers from the Directorate of Revenue Intelligence.
5. It is the uniform submission
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