EVERETT INDIA PVT LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The petitioner in this application has challenged the show cause notice issued by the Customs authorities on the ground of alleged short landing of materials. The petitioner is the steamer agent and, as such, carrier of the goods in question. It is not the case of the petitioner that the authority concerned has no jurisdiction. But the impugned show cause notice is based on outturn report purported to have been issued by the Port authority, who in his turn, has issued this notice on the basis of the tally sheet.

(2.) Mr. Tilak Bose, the learned Counsel while impugning show cause notice, submits that the basis of issuance of show cause notice is invalid and illegal. Since the tally sheets as disclosed by the Port authorities have no connection or correlation with the outturn report. The result is that the outturn report is a void document. Naturally, show cause notice being based on the report, is invalid.

(3.) It is settled position of law, he reminds me, that a proceeding cannot be proceeded lawfully unless there is some material. Here, in essence, there is no material. He further submits that the outturn report is without being accompanied by any tally sheet. So to say, in absence of any tally sheet no outturn report can be prepared, show cause notice pursuant to such report is also bad in law and liable to be set aside. In support of his submission he has relied on a division Bench judgment of the Bombay High Court reported in 1987 (32) E.L.T. 617 in the case of Mackinnon Mackenzie and Co. Ltd. v. Board of Trustees and Ors. Mr. Bose also cites a decision of this Court reported in 1993 (63) E.L.T. 34 rendered in the case of Scindia Steam Navigation Co. Ltd. v. Collector of Customs wherein, according to him if the goods are properly accounted for, the shipper/carrier has no obligation for any alleged short landing.