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M/s. Rajesh Exports Limited, Represented by its Chairman Rajesh Mehta v/s Additional Commissioner of Customs Gr.1-4, Airport & ACC Customs Committee Kempegowda International Airport Devanahalli, Bangalore & Another


Company & Directors' Information:- BANGALORE INTERNATIONAL AIRPORT LIMITED [Active] CIN = U45203KA2001PLC028418

Company & Directors' Information:- ACC LIMITED [Active] CIN = L26940MH1936PLC002515

Company & Directors' Information:- RAJESH EXPORTS LIMITED [Active] CIN = L36911KA1995PLC017077

Company & Directors' Information:- RAJESH CORPORATION LIMITED [Active] CIN = U08011BR1993PLC005446

Company & Directors' Information:- ACC INDIA PRIVATE LIMITED [Active] CIN = U45400DL2012PTC241533

Company & Directors' Information:- A & D INTERNATIONAL PRIVATE LIMITED [Active] CIN = U36109RJ2007PTC024176

Company & Directors' Information:- C G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U99999MH1996PTC097577

Company & Directors' Information:- A. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51102GJ2008PTC053840

Company & Directors' Information:- R. A. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51225DL2008PTC177405

Company & Directors' Information:- C K INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1991PTC045625

Company & Directors' Information:- MEHTA PRIVATE LIMITED [Active] CIN = U74140MH1940PTC003063

Company & Directors' Information:- V A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U01111DL2000PTC104712

Company & Directors' Information:- T. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U72900DL1997PTC091049

Company & Directors' Information:- I AND A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U72200TG1995PTC019936

Company & Directors' Information:- A M INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC066228

Company & Directors' Information:- A EXPORTS PRIVATE LIMITED [Active] CIN = U14101DL2003PTC122819

Company & Directors' Information:- INTERNATIONAL EXPORTS PRIVATE LIMITED [Amalgamated] CIN = U74899DL1971PTC005688

Company & Directors' Information:- A D EXPORTS PVT LTD [Active] CIN = U70101WB1991PTC053651

Company & Directors' Information:- AT EXPORTS PRIVATE LIMITED [Active] CIN = U51909WB2016PTC216254

Company & Directors' Information:- MEHTA INTERNATIONAL PVT LTD [Strike Off] CIN = U74200DL1981PTC012783

Company & Directors' Information:- MEHTA CORPORATION PRIVATE LIMITED [Strike Off] CIN = U17100MH1948PTC006191

Company & Directors' Information:- A M EXPORTS LIMITED [Strike Off] CIN = U51109PB1996PLC017635

Company & Directors' Information:- C G EXPORTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1990PTC039074

Company & Directors' Information:- IN EXPORTS PRIVATE LIMITED [Active] CIN = U74899DL1989PTC034535

Company & Directors' Information:- I TO N EXPORTS PRIVATE LIMITED [Strike Off] CIN = U52322DL1995PTC072744

Company & Directors' Information:- R AND A EXPORTS PRIVATE LIMITED [Strike Off] CIN = U99999DL1989PTC036797

Company & Directors' Information:- RAJESH AND CO PRIVATE LIMITED [Strike Off] CIN = U12300MH1959PTC011285

Company & Directors' Information:- RAJESH EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51496MH1971PTC015320

Company & Directors' Information:- G. EXPORTS PVT LTD [Active] CIN = U51909DL1989PTC034690

Company & Directors' Information:- A AND A EXPORTS PRIVATE LIMITED [Strike Off] CIN = U51909DL1994PTC060898

Company & Directors' Information:- MEHTA AND COMPANY PRIVATE LIMITED [Active] CIN = U51990MH1990PTC056818

Company & Directors' Information:- G R EXPORTS PRIVATE LIMITED [Under Process of Striking Off] CIN = U51909KA1990PTC011271

    Writ Petition Nos. 3795 & 3796 of 2018 (GM-CUS)

    Decided On, 12 March 2019

    At, High Court of Karnataka

    By, THE HONOURABLE MR. JUSTICE ALOK ARADHE

    For the Petitioner: Kiran S. Javali, Advocate. For the Respondents: R1 & R2, Jeevan J. Neeralagi, Advocate.



Judgment Text


1. Mr.Kiran S.Javali, learned counsel for the petitioner.

Mr.Jeevan J. Neeralagi, learned counsel for respondent Nos.1 and 2.

2. The writ petitions are admitted for hearing. With consent of the parties, the same are heard finally.

3. In these petitions under Article 226 of Constitution of India, the petitioner has assailed the validity of the show cause notice 28.12.2017 issued by Additional Commissioner, Airport and Air Cargo Complex Customs Committee, Bangalore.

4. Facts giving rise to filing of these petitions briefly stated are that the petitioner had filed two bills of entry on 18.10.2017 and 21.10.2017 for clearance of import shipment to the customs authority. The respondents has raised a query vide communication dated 06.11.2017 and 21.10.2017 with regard to the import. The petitioner submitted a reply to the aforesaid communication. Thereafter the petitioner submitted the communications on 15.12.2017 and 23.12.2017 to the respondent explaining the purpose of the products imported and in letter dated 27.10.2017 requesting the release of the shipment. Thereafter the petitioner was served with the show cause notice dated 28.12.2017 which has been impugned in this petition.

5. Learned counsel for the petitioners submitted that before issuing the impugned show cause notice, the competent authority was required to comply with the procedure prescribed under Sections 46, 47 & 18 of The Customs Act, 1962 (hereinafter referred to as 'the Act' for short). It is further submitted that show cause notice is based on the presumptions and amounts to mala fide exercise of statutory power. It is also submitted that products in question were dispatched on 17.10.2017 and the show cause notice is premature and has been issued in anticipation and on assumption of facts. It is further urged that confiscation of the products can take place under Section 125 of the Act even in the absence of the products. Therefore, the impugned show cause notice be quashed and the petitioner be granted the custody of the products. On the other hand, learned counsel for the respondents submitted that the jurisdiction of the competent authority to issue the impugned show cause notice has not been challenged by the petitioner. It is further submitted that Section 18 of the Act has no application to the fact situation of the case as same deals with provisional assessment and the products in question are not exigible to duty. It is further submitted that the products in question were dispatched from Indonesia on 16.10.2017 and in W.P.No.3795/2018 on 17.10.2017. In support of the aforesaid submissions, reference has been made to communication issued by Singapore Airlines. Reliance has also been placed on handbook of procedures and it has been urged that date of reckoning of import is to be decided with regard to date of dispatch. Attention of this court has also been invited to the office memorandum dated 21.09.2017. Lastly it is contended that the questions of fact arise for consideration which cannot be adjudicated in a proceeding under Article 226 of the Constitution of India and the writ petition filed by the petitioner is premature.

6. I have considered the submissions made by learned counsel appearing on both the sides and have perused the record. The Supreme Court in 'Executive Engineer Bihar State Housing Board v. Ramesh Kumar Singh And Others', (1996) 1 SCC 327 held that if a show cause notice cannot be said to be totally without jurisdiction and the same does not involve infringement of any fundamental right of the petitioner, the high court in exercise of powers under Article 226 should not interfere. Similar view was taken by the Supreme Court in 'Special Director And Another v. Mohammed Ghulam Ghouse And Another', (2004) 3 SCC 440 And 'Union of India And Another v. Kunisetty Satyanarayana', (2006) 12 SCC 28.

7. In view of aforesaid enunciation of law the facts of the case in hand may be seen. From perusal of the grounds as well as the submissions made on behalf of the petitioner it is evident that the impugned show cause notice has not been assailed on the ground that the authority issuing the show cause notice had no jurisdiction to do so. Mere issuance of show cause notice asking the petitioner to show cause against the action proposed therein cannot tantamount to infringement of the fundamental right of the petitioner. Even otherwise, the authority is well within its rights to exercise its statutory powers to issue the show cause notice which has not been questioned by the petitioner in the instant case. In the fact situation of the case, the questions of fact arise for adjudication in these writ petitions. Therefore, this court in exercise of extraordinary jurisdiction under Article 226 of the Constitution of India which otherwise is discretionary in nature is not inclined to interfere at this stage. However, liberty is granted to the petitioner to approach the competent authority by filing objections to the impugned show cause notice. Accordingly, liberty is granted to the petitioner that in case the petitioner files an objections to the show cause notice

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dated 28.12.2017 within a period of two weeks from the date of receipt of certified copy of the order passed today the competent authority shall consider and decide the objections preferred by the petitioner after affording an opportunity of hearing to him expeditiously in accordance with law. Till the objections are raised by the petitioner are adjudicated, ad interim order granted by a bench of this Court shall continue. It is made clear that this Court has not expressed any opinion of the merits of the case. Accordingly, the writ petitions are disposed of.
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