VIKAS GUMBER Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) ISSUE notice. Mr. Mukesh Anand, Advocate accepts notice. He claims that the writ petition can be disposed of at this stage. The petitioner was issued with a show cause notice pursuant to a raid conducted by the officials of the Directorate of Revenue Intelligence (DRI) on 8 -6 -2005. The show cause notice, issued on 23 -8 -2007, by the Joint Director, DRI alleged that the petitioner had contravened provisions of the Customs Act, 1962 in relation to exportation of several items over a period of time. It was alleged that the duty drawbacks claimed by the petitioner were contrary to the provisions of various schemes and, therefore, contrary to provisions of the Customs Act, 1962. The petitioner resisted the notice and required the respondents to furnish documents relied upon by them in the course of the proceedings.

(2.) IT was contended that on 29 -5 -2008, the first respondent was appointed as adjudicator under provisions of Sections 4 and 5 of the Customs Act. The petitioner further states that dates of hearing were fixed by the said respondent. At that stage, he "the petitioner" applied for legible copies of documents relied upon by the respondents in support of their show cause notice. It is claimed that the petitioner also, through letter dated 2 -2 -2009 requested the authorities to release other documents which were not relied upon as well as the Central Processing Units (CPUs) which were seized by the DRI. The petitioner relies upon circulars issued by the Central Board for Excise and Customs (CBEC) on 24 -5 -1988 and 8 -9 -2006, requiring authorities to release the documents on record which are not relied upon in such proceedings.

(3.) THE respondents contend that the documents produced by the petitioner itself shows that relevant documents to defend the show cause notice and proceedings before the Commissioner of Customs were supplied, as is evident by letter dated 25 -2 -2008.