M/S.Astadik Overseas v. The Commissioner Of Customs
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 10.07.2023
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.19485 & 19486 of 2023 M/s.Astadik Overseas Partnership Firm, Being represented by its Partner, Mr.Prashanth Raj.N having office at No.1376, Kathriguppe Main Road, Near Hanumanth Nagar Police Station, Ashok Nagar, BSK First Stage, Banglore South, Bengaluru, Banashankari, Karnataka - 560 050.
... Petitioner Vs.
The Commissioner of Customs, Chennai - II (IMPORTS), (F.No.GEN/ADJ/COMM/266/2023-GR-1, SCN No.46 of 2023 Office at Custom House, No.60, Rajaji Salai, Chennai - 600 001.
... Respondents Prayer: Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to Show Cause Notice bearing F.No.GEN/ADJ/COMM/266/2023-GR-1 SCN No.46 of Page No. 1 of 5
2023 dated 09.05.2023 from the respondent on the file of the respondent and quash the same as not maintainable.
For Petitioner : Mr.S.P.Siva Pradosh For Respondent : Mr.J.Vasu
ORDER
Mr.J.Vasu, learned Senior Standing Counsel takes notice on behalf of the respondent.
2.This is the second round of writ petition before this Court. The petitioner had earlier approached this Court in W.P.No.1447 of 2023 dated 23.01.2023, wherein, the petitioner had challenged the Audit Consultative Letter dated 26.12.2022 issued by the respondent therein namely the Assistant Commissioner. This Court had dismissed the said writ petition vide its order dated 23.01.2023. However, while dismissing the said writ petition, the Court directed the respondent to consider all the contentions raised by the petitioner in the writ petition on merits and in accordance with law and only thereafter decide as to whether a notice will have to be issued to the petitioner under Section 28(1) of the Customs Act, 1962. Page No. 2 of 5
3.Although it is a case of the petitioner that the horse feed imported by the petitioner is eligible for duty concession under Notification No.2/2017Integrated Tax (Rate) dated 28.06.2017, the petitioner has to meet out the allegations in the show cause notice by filing a proper reply to the show cause notice.
4.Unless, the impugned notice issued by the respondent herein was without jurisdiction, question of interfering with the assessment proceedings under Section 28 of the Customs Act, 1962 cannot be countenanced. In my view, there is no merits in the present writ petition. 4.Therefore, this writ petition is liable to be dismissed. Accordingly, it stands dismissed. No costs. Consequently, connected miscellaneous petitions are closed.
10.07.2023 Index : Yes/No Internet : Yes/No Speaking/Non-speaking Order jas Page No. 3 of 5
To The Commissioner of Customs, Chennai - II (IMPORTS), (F.No.GEN/ADJ/COMM/266/2023-GR-1, SCN No.46 of 2023 Office at Custom House, No.60, Rajaji Salai, Chennai - 600 001.
Page No. 4 of 5
C.SARAVANAN, J.
jas and W.M.P.Nos.19485 & 19486 of 2023 10.07.2023 Page No. 5 of 5