Dismissed

Muthoot Hotels and Infrastructure Ventur v. the Commissioner of Customs and Another

Kerala HC17 Jun 2010WP(C)/4105/2010

Case brief

AI extract

What is this about?

The Court held that a show-cause notice under the Customs Act is not a final order. The petition challenging such a notice is not maintainable at that stage. Instead, the petitioner must file a reply and await the final order before seeking judicial review.

What did the court decide?

Petitioner directed to file a reply to the show-cause notice within three weeks; no other orders.

Muthoot Hotels and Infrastructure Ventur Vs the… — Customs and Excise | Kerala HC (2010)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT :

¶3

THE HONOURABLE MR. JUSTICE S.SIRI JAGAN

¶4

THURSDAY, THE 17TH JUNE 2010 / 27TH JYAISTHA 1932

¶5

WP(C).No. 4105 of 2010(K) --------------------------------

¶6

PETITIONER(S):

¶7

-------------------------

¶8

MUTHOOT HOTELS AND INFRASTRUCTURE VENTURES PVT. LTD., MUTHOOT CENTRE, PUNNEN ROAD, THIRUVANANTHAPURAM-695 034, A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1957 AND REPRESENTED BY ITS SENIOR MANAGER, SABU ZACHARIAS K.

¶9

BY SRI.K.P.DANDAPANI, SENIOR ADVOCATE BY ADV. SRI.MILLU DANDAPANI

¶10

RESPONDENT(S):

¶11

-------------------------

¶12

1. THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGDON ISLAND, KOCHI-682 003.

¶13

2. THE JOINT DIRECTOR GENERAL OF FOREIGN TRADE, GOKULAM, PATTOM, THIRUVANANTHAPURAM.

¶14

R1 BY ADV.SRI.TOJAN J.VATHIKULAM,SC,C.B. EXCISE R2 BY ADV. SRI.T.P.M.IBRAHIM KHAN,ASST.S.G OF INDIA

¶15

THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶16

W.P.(C) NO.4105/2010

¶17

APPENDIX

¶18

PETITIONER'S EXHIBITS

¶19

P1:- COPY OF THE CIRCULAR NO.1/94/180/516/AM07/PC-1/2980 DTD. 27.12.2006 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT.

¶20

P2:- COPY OF THE NOTIFICATION NO.11(RE-2006)/2004-2009 DTD. 14.6.2006 ISSUED BY THE DIRECTOR GENERAL OF FOREIGN TRADES.

¶21

P3:- COPY OF THE EXPORT OBLIGATION RETURN PERTAINS TO LIC. NO.5330000751 DTD. 11.10.2002 SUBMITTED BY THE PETITI ONER BEFORE 2ND RESPONDENT ON 14.12.2006.

¶22

P4:- COPY OF THE EXPORT OBLIGATION RETURN PERTAINS TO LIC. NO.5330000768 DTD. 28.5.2003 SUBMITTED BY THE PETITIONER BEFORE 2ND RESPONDENT ON 18.7.07.

¶23

P5:- COPY OF THE ORDER NO.8422/2009 DTD. 12.1.2009 ISSUED BY THE 2ND RESPONDENT VIDE F.NOS. MISC. 42/2007-EPCG DTD. 12.1.2009 TO THE PETITIONER.

¶24

P6:- COPY OF THE ORDER NO.S/10-10/09 ADJ(X) DTD. 26.10.2009 ISSUED BY THE IST RESPONDENT TO THE PETITIONER VIDE F.NO.S/40-EPCG-246A/2003 JCH DTD. 26.10.2009.

¶25

P7:- COPY OF THE REPLY DTD. 19.3.2008 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER VIDE F NO.53/36/021/00005/AM 04/5842.

¶26

P8:- COPY OF THE REPLY DTD. 19.3.2008 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER VIDE F NO.53/36/021/00002/AM 04/5843.

¶27

P9:- COPY OF THE CIRCULAR NO.07/(RE-08)2004-09 DTD. 7.5.2008 ISSUED BY THE 2ND RESPONDENT VIDE F. NO.01/36/218/13/AMO8/POL V.EPCG.I TO ALL REGIONAL AUTHORITIES/ALL CUSTOM AUTHORITIES/ ALL CONCERNED.

¶28

P10:- COPY OF THE LETTER ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER F.NO.53/36/021/00005/AM 03 / 1256 DTD. 3.6.2008.

¶29

P11:- COPY OF THE LETTER ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER VIDE F.NO.53/36/21/00002/AM04/3396 DTD. 14.8.2008.

¶30

P12:- COPY OF THE CERTIFICATE OF REGISTRATION 10.6.2008 PERTAINS TO MOTOR CAB KL-01-AA-2003 ISSUED BY THE ADDITIONAL REGISTERING AUTHORITY, THIRUVANANTHAPURAM.

¶31

P13:- COPY OF THE INTIMATION RECEIVED BY THE PETITIONER FROM THE 2ND RESPONDENT VIDE F.NO.53/36/021/00005/AM03/1898 DTD. 16.6.2009.

¶32

P14:- COPY OF THE NOTICE RECEIVED BY THE PETITIONER FROM THE 2ND RESPONDENT VIDE F.NO.53/36/021/00005/AM03/7183 DTD. 4.1.2010.

¶33

P15:- COPY OF THE SHOW-CAUSE NOTICE ISSUED BY THE IST RESPONDENT TO THE PETITIONER VIDE F.NO.EPCG 67/02-03-GR.VII DTD. 5.1.2010.

¶34

W.P.(C) NO.4105/2010

¶35

P16:- COPY OF THE DEFICIENCY LETTER ISSUED BY THE FOREIGN TRADE DEVELOPMENT OFFICER, GOVERNMENT OF INDIA , MINISTRY OF COMMERCE AND INDUSTRY, TRIVANDRUM, TO THE PETITIONER VIDE FILE NO.53/21/021/00060/AM10/7771 DTD. 18.1.2010.

¶36

P17:- COPY OF THE NOTICE ISSUED BY THE IST RESPONDENT TO THE PETITIONER VIDE F.NO.EPCG/67/02-03- GR.VII DTD. 25.5.2008.

¶37

I.A. NO.5686/2010

¶38

P17:- COPY OF THE DEFICIENCY LETTER DTD. 31.3.2010 ISSEUD BY THE 2ND RESPONDENT TO THE PETITIONER, VIDE FILE NO.53/38/071/00011/AM10/223.

¶39

P18:- COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT ON 26.5.2008.

¶40

P19:- COPY OF THE SHOW-CAUSE NOTICE ISSUED BY THE IST RESPONDENT TO THE PETITIONER VIDE NO.F.NO.EPCG/67/02-03-GR.VII DTD. 26.9.2008.

¶41

P20:- COPY OF THE REPLY TO THE SHOW -CAUSE NOTICE SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT ON 20.10.2008.

¶42

P21:- COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE THE IST RESPONDENT ON 12.2.2009.

TRUE COPY

P.A. TO JUDGE

tss

S. SIRI JAGAN, J

W.P.(c).No.4105 of 2010

¶48

Dated this the 17^th day of June, 2010

¶49

J U D G M E N T

¶50

Petitioner is challenging Ext.P15 show cause notice issued under the Customs Act. Although the petitioner raises various contentions on merits, in view of the fact that this court is of the opinion that since Ext.P15 is only a show cause notice, the proper remedy of the petitioner is to file a reply to the same and challenge the final order to be passed pursuant thereto, if the petitioner is aggrieved by the same.

¶51

Learned counsel for petitioner submits that petitioner may be given an opportunity to file reply to Ext.P15 and afforded an opportunity of being heard.

¶52

In the above circumstances, the writ petition is disposed of with the following directions:

¶53

The petitioner shall file a reply to Ext.P15 within three weeks. Thereupon the authority competent to pass final orders in the matter shall afford an opportunity of being heard to the petitioner and pass final speaking order after considering the final contentions of the petitioner.

¶54

S. SIRI JAGAN, JUDGE.

¶55

Sou.

Muthoot Hotels and Infrastructure Ventur v. the Commissioner of Customs and Another

Case brief

What is this about?

What did the court decide?

Muthoot Hotels and Infrastructure Ventur v. the Commissioner of Customs and Another

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases

P.Narayanankutty Vs Shri P.Jayakumar

C.P.Hareendra Babu Vs the Kseb and Others

Sarojini Vs Special Tahsildar Cochin Devaswom Board

Satheesan.T.S Vs Mr.T.P.Sen Kumar

M/S.Goyal M.G.Gases Pvt.Ltd Vs M/S.Kerala Minerals & Metals Ltd.

P.Abdul Rasheed Vs R.Badruddeen