Saraf Impex Pvt. Ltd. & Anr. v. Commissioner Of Customs [Port] & Ors.

The Court: I am not satisfied with the prima facie case attempted to be made out by the petitioners that there was denial of the principles of natural justice to them. It was argued on their behalf that copies of the documents relied upon in the show cause notice were not made available to them. That is why they could not effectively defend themselves in the adjudication of the show cause.

Both Mr. Dey and Mr. Roy, learned advocates appearing for the Customs department and Directorate of Revenue Intelligence respectively have, prima facie, shown before this court that in the show cause notice itself there was an opportunity to the petitioners to collect from the department photocopies of documents relied upon in it. The show cause notice together with those documents were actually handed over to the representative of the petitioners, it was submitted.

The show cause notice was dated 23 January, 2013. It was only by a letter dated 14 April, 2014, after more than one year and three months that the writ petitioners wanted time to file their written submission before the department. On 15 May, 2014 a request was made by the petitioners to the respondent department to furnish them with documents relied on in the show cause notice.

This writ was filed after the time period for preferring the appeal before the tribunal had elapsed.

Therefore, accepting those submissions, I am of the opinion, prima facie, that the writ petitioner have not been able to make out any case for quashing the adjudication order and directing the Commissioner of Customs [Port] to decide the matter afresh.

However, I am of the view that the petitioners should be given the fullest opportunity of presenting their case before the tribunal.

Provided an appeal is filed by the petitioners before the tribunal by 22 December, 2014, the tribunal will admit the appeal and hear out the same without insisting on any technicalities like limitation and without insisting on any pre-deposit. The Customs authority will make over to the writ petitioners photocopies of the documents relied upon in the show cause notice on a request in this behalf being made by the writ petitioners, by letter, within three working days of receipt of the said letter at their cost. The tribunal will dispose of the appeal by 31 March, 2015. No coercive steps be taken against the writ petitioners till the tribunal takes any decision.

This writ application is, accordingly, disposed of.

Certified photocopy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.