Document Fragment View

Matching Fragments

"1. The petitioners in the present petition have questioned the Show Cause Notice ('the SCN' hereinafter) issued on 09.02.2018 by the respondent no.2 on the ground that the same is without jurisdiction and the issuance of the same is with prejudiced and prejudged mind.
2. The brief facts leading to the present petition are as follows: -
2.1. The petitioners are having Import Export Code No.3003003976, 3009002041 and 3005001571 of M/s. SJS International, M/s. Greatway Overseas and M/s. V.V International respectively. It is engaged in the business of export of nut, bolts, washer, hand tools, etc. falling under Chapter Heading 7318, 8205, 3926, 3923 of the Customs Tariff Act, 1975. It is averred that the petitioners are exporting goods to the Gulf and Upper Gulf Countries after being registered with the office of the Director General Foreign Trade, Ludhiana. 2.2. The procedure which is conducted for the export under the Customs Act, 1961 (hereinafter referred to as "the Act") is to file shipping bills under Section 15 of the Act which would be assessed by the proper officer under Section 17 of the Act and value and classification of the goods under drawback schedule in case of drawback shipping bills are checked once the goods are received in the docks/warehouse. The Customs Broker (CB) will present to the customs office checklist with endorsement of custodian and other declaration along with original documents. The goods will be examined as per the norms of examination as specified by the authority. For the exports under the duty drawback and export consignment to sensitive ports like Dubai, Sharjah, Singapore, Hong Kong etc. 25-50% of the consignment will be examined and if the same is found in order, the export order will be issued by the Docks Appraiser under Section 51 of the Act. The Government has declared various incentive schemes which included the duty drawback scheme under Sections 75 and 76 of the Act. 2.3. On 08.01.2015 the DRI on the basis of intelligence seized two containers of the petitioners on two grounds that the goods were over weighed and were not properly classified.