VICKY SHARMA Vs. UNION OF INDIA

JUDGEMENT

(1.) By this Writ Petition under Art. 226 of the Constitution of India, the Petitioner - the sole Proprietor carrying on business in the name and style of M/s. Maa Tara Enterprises questions the legality and validity of a show cause notice issued by respondent No. 3.

(2.) It is common ground that the respondents to this petition are the authorities under the Customs Act, 1962 (the said "Act").

(3.) The claim of the petitioner is that in the normal course of trade and business he placed an order on international parties. Referring to the documents in that regard, it is submitted that the shipment arrived and the petitioner presented the necessary bills of entry for home consumption on 21st March, 2016. The assessable value was declared and duty liability was assessed. However, the clearance of the consignment was put on hold. Thereafter, the goods were examined and a Panchanama was drawn on 22nd March, 2016. A seizure memo was issued on 23rd March, 2016. It is the case of the petitioner that after this process and completion of the investigation the goods ought to have been released provisionally atleast. However, the petitioner was served with the show cause notice. Though the show cause notice bears the date of 22nd September, 2016, the issue according to the petitioner is very clear and on facts. The show cause notice was dispatched on 23rd Sept., 2016 and delivered on 27th Sept., 2016.