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Judgment
By this petition under Article 226 of the Constitution, the petitioner has sought the following reliefs:-
"(a) to hold the seizure of the goods under the panchanama drawn on 9 November, 2011 as illegal, null and void;
(b) to direct the respondent No. 2 - Commissioner of Customs (Export) Mumbai Zone-II to forthwith return to the petitioner the Bond and Bank Guarantee furnished by the petitioner and the amount of Rs. 1,14,70,450 and Rs. 10,20,381 deposited by the petitioner under protest on 2 and 7 December 2011 respectively."
The petitioner has also prayed for interim relief on the above lines.
At the request of the learned counsel for the parties, the petition itself is being disposed of finally.
The goods in question were seized on 9 November, 2011 under the panchanama drawn by the Inspector (Prevention), Central Excise, Belapur Commissionerate. The goods provisionally released on the petitioner furnishing the bank guarantee for the 100% of the duty amount involved i.e. Rs. 1,30,75,000 and also a Bond for the total assessable value of the goods detained i.e. Rs. 5,30,00,000. Thereafter, on 2nd/7 December, 2011 the petitioner also paid the duty amount payable on the goods in question being Rs. 1,14,70,450 and Rs. 10,20,381 under protest.
The petitioner''s case is that no duty is payable on the subject goods, as the same were to be used in execution of a Contract with ONGC and the petitioner was also given an Essentiality Certificate (EC) issued by the Director General of Hydrocarbons. Therefore, the subject goods are exempted from payment of Customs duties by virtue of Notification No. 21/2002 dated 1 March, 2002. However, the grievance of the petitioner is that the respondents-authorities are deliberately delaying the issuance of show cause notice as the petitioner has deposited the duty amount as far back as in December, 2011 and February, 2012. It is, therefore, submitted that in view of the gross delay, serious prejudice is being caused to the petitioner as its claim for exemption is being delayed resulting into delay in return of the amounts deposited under protest.
On the other hand, Mr. Jetly learned counsel appearing for respondents states that the investigations are still in progress and that the same would take some time. On instructions he states that the show cause notice will be issued within eight weeks from today.
In the facts of the present case, we find that the request for eight weeks to issue show cause notice is unreasonable. This is so as the petitioner has already deposited the duty amount in December, 2011 and also furnished bank guarantee to the respondent-Revenue to secure its due more than a year ago. Investigations would have been on since the seizure of the goods on 9 November, 2011.
In view of the above facts and circumstances of the case, we direct the respondents to issue a show cause notice to the petitioner within four weeks from today The show cause notice to be adjudicated within six weeks from the date of issuance of the show cause notice.
Accordingly, the petition is disposed of in terms of the above directions. Parties to act on an ordinary copy of this order duly authenticated by the Court Associate.