Madras High Court
M/S.Sai Impex vs The Additional Commissioner Of Customs ... on 12 June, 2024
Author: Senthilkumar Ramamoorthy
Bench: Senthilkumar Ramamoorthy
W.P.No.14500 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12.06.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
Writ Petition No.14500 of 2024
M/s.Sai Impex,
No.3, Gopal Chetty street,
Clive Battery, Rajaji salai,
Chennai-600 001. ... Petitioner
-vs-
1. The Additional Commissioner of Customs (Gr.5),
No.60, Rajaji salai, Customs House,
Chennai-600 001.
2.The Deputy Commissioner of Customs (Gr.5),
No.60, Rajaji salai, Customs House,
Chennai-600 001. ... Respondents
PRAYER: Writ Petition is filed under Article 226 of the Constitution of
India, to issue a Writ of Mandamus directing the respondents herein to
consider the representation of the petitioner dated 01.11.2023, in so far as, in
the said representation, the petitioner had sought for the respondents to
proceed in accordance with law, for the issuance of pre-consultation notice,
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W.P.No.14500 of 2024
as mandated, in terms of Section 28(1)(b) of the Customs Act, before any
show cause notice is to be issued, in the subject matter, concerning the past
clearance of Bills of Entry, imported in the name of the petitioner
proprietorship for period between June 2023 to August 2023 which imported
goods came to be assessed and cleared by the proper officer of Chennai
Seaport customs, the respondent herein.
For Petitioner : Mr.S.Baskaran
For Respondents : Ms.Anu Ganesan, Junior Standing Counsel
ORDER
The petitioner is engaged in import business and had imported goods from two entities in China under 26 bills of entry. On the apprehension that proceedings may be initiated against the petitioner in respect of the above mentioned imports without complying with the requirements of the proviso to clause (a) of sub-section (1) of Section 28 of the Customs Act, 1962 (the Customs Act), the petitioner issued representation dated 01.11.2023 to the respondents. Since such representation did not elicit a response from the respondents, the present writ petition was filed.
2. Learned counsel for the petitioner submits that the proviso to clause 2/5 https://www.mhc.tn.gov.in/judis W.P.No.14500 of 2024
(a) of sub-section (1) of Section 28 of the Customs Act mandates a pre-notice consultation with the person chargeable with duty or interest before a show cause notice is issued under clause (a). He further submits that the petitioner reasonably apprehends that proceedings may be initiated and had therefore submitted the representation dated 01.11.2023. Learned counsel also submits that 26 bills of entry were cleared for home consumption upon assessment by the proper officer.
3. Ms.Anu Ganesan, learned junior standing counsel, accepts notice for the respondents. She submits that the respondents have a two year time limitation within which to initiate proceedings, if so intended. Before initiating proceedings, she submits that the respondents would comply with the requirements of the proviso to clause (a) of sub-section (1) of Section 28. The said statement is recorded.
4. In view of the said statement of learned junior standing counsel for the respondents, it is unnecessary to issue a mandamus as prayed for.
5. Therefore, W.P.No.14500 of 2024 is disposed of in light of 3/5 https://www.mhc.tn.gov.in/judis W.P.No.14500 of 2024 submissions recorded herein without any order as to costs.
12.06.2024 Index : Yes / No Internet : Yes / No Neutral Citation: Yes / No kj To
1. The Additional Commissioner of Customs (Gr.5), No.60, Rajaji salai, Customs House, Chennai-600 001.
2.The Deputy Commissioner of Customs (Gr.5), No.60, Rajaji salai, Customs House, Chennai-600 001.
SENTHILKUMAR RAMAMOORTHY,J 4/5 https://www.mhc.tn.gov.in/judis W.P.No.14500 of 2024 kj Writ Petition No.14500 of 2024 12.06.2024 5/5 https://www.mhc.tn.gov.in/judis