Jayant Vikram vs Additional Commissioner Of Customs

D.N. Patel, CJ

CM APPL. 45777/2019 (Exemption)

Allowed, subject to all just exceptions.

W.P.(C) 11117/2019

This writ petition has been preferred challenging the ex-parte order passed by the Additional Commissioner of Customs dated 28th February, 2019.

Having heard the counsel for both sides and looking to the facts and circumstances of the case, it appears that the show cause notice was issued upon this petitioner as well as other co-noticees on 13th September, 2017. It further appears from the facts of this case that thereafter the show cause notice was adjudicated upon by Additional Commissioner of Customs vide order dated 28th February, 2019. The main allegation by the respondent is about the misdeclaration of the goods and the price for the goods in question.

The  petitioner  contends  that  the  show  cause  notice  dated  13th September, 2017 was never received by him. It is also submitted that the notice for personal hearing was never received. The co-noticees have also challenged the same Order-in-Original dated 28th February, 2019 before this Court vide W.P.(C) 4131/2019 and the matter has been remanded by this Court vide order dated 23rd April, 2019 (Annexure P-3 to the memo of this petition).

In view of these facts and as the notice of hearing was not received by this petitioner and even otherwise also for the co-noticees the matter has already been remanded by this Court by quashing and setting aside the Order-in-Original dated 28th February, 2019, we allow the writ petition. The Order-in-Original dated 28th February, 2019 passed by Additional Commissioner of Customs is hereby quashed and set aside and the matter is remanded for a fresh decision by the Additional Commissioner of Customs. We also direct this petitioner to remain present before Additional Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi-110020 on 4th November, 2019 between 11:00 a.m and 1:00 p.m. Thereafter the aforesaid Officer can give a suitable date of adjournment or he can proceed with the adjudication of show cause notice dated 13th September, 2019 in accordance with law.

With these observations, this writ petition is disposed of.