DELTA INTERNATIONAL LIMITED Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) One is an appeal from the Judgment and Order dated 12th January 2006 passed by the Hon'ble First Court in W.P. No. 672 of 1998, Delta International Ltd. vs. Commissioner of Customs & Ors. This judgment and order adopts the judgment and order 12th May 2003 in W.P. No. 900 of 1998, where the facts are identical. This judgment and order is also under appeal before us. We will discuss the facts of W.P. No. 900 of 1998, as it will cover the facts of the other writ as well.

(2.) The subject-matter of challenge is very short. But these proceedings have continued in this Court for a period of about twelve years or so.

(3.) The writ challenges a show cause notice dated 13th August 1997 issued by an Assistant Commissioner of Customs. In it, against the caption "subject" it was stated "non-realisation of customs duty". In the body of the show cause notice, which is very terse and ambiguous, it is stated that customs duty amount of Rs. 7,08,98,160/- was short levied for a consignment. Perusal of the show cause notice will not reveal any clear meaning. Nor will it indicate the circumstances under which it was issued.