Shri. Arun R, Proprietor M/S. A R Traders vs The Additional Commissioner Of Customs (Appraising Import)

2025:KER:6170 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-=- W.P.(C) No.3065 of 2025 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 27th day of January, 2025

JUDGMENT

Petitioner challenges Ext.6 show cause notice dated 03.01.2025

issued under Section 28(4) read with Section 124 of the Customs Act,

1962 (for short, 'the Act').

2. According to the petitioner, the show cause notice is barred

by limitation in view of the provisions of Section 28BB of the Act, since it

is issued beyond the period of two years from the date of initiation.

3. After hearing Sri.M.Balagopal, the learned counsel for the

petitioners as well as Sri.V.Girishkumar, the learned Standing Counsel for

the respondents, I am of the view that this writ petition is too premature

to be entertained since the petitioner has an opportunity to contest the

show cause notice even on the question of jurisdiction.

4. However, the learned counsel for the petitioner submitted

that if the authority is permitted to pass an order of adjudication, the

question of limitation which goes to the root of the proceedings being

initiated will not even be considered. Taking note of the aforesaid

submission, I am of the view that the petitioner ought to be given an

opportunity to file an objection to the show cause notice and if any

objection is raised regarding the lack of jurisdiction in view of the

limitation based on Section 28 BB of the Act, the said issue shall be

considered as a preliminary issue.

WP(C) NO. 3065 OF 2025

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2025:KER:6170

Therefore, reserving the liberty of the petitioner to file an

objection to Ext.P6 show cause notice and invite a preliminary order on

the question of limitation, this writ petition is disposed of. It is clarified

that if any objection regarding limitation is raised, the adjudicating

authority shall pass a preliminary order on the said question to enable

the petitioner to seek appropriate remedies before an adjudication order

is passed, if the said order is adverse to him.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS, JUDGE

RKM WP(C) NO. 3065 OF 2025

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2025:KER:6170 APPENDIX OF WP(C) 3065/2025

PETITIONER'S EXHIBITS :

Exhibit - P1 TRUE COPY OF THE RESTRAINT ORDER DATED 28.09.2022 ISSUED BY THE SUPERINTENDENT OF CUSTOMS TO THE PETITIONER

Exhibit - P2 TRUE COPY OF THE MAHAZAR DATED 28.09.2022 DRAWN UP BEFORE THE SUPERINTENDENT OF CUSTOMS (PREVENTIVE)

Exhibit-P3 TRUE COPY OF THE SEIZURE MEMO DATED 28.09.2022 ISSUED BY THE OFFICER OF THE 2ND RESPONDENT

Exhibit P4 TRUE COPY OF THE DEMAND DRAFT NO.037877 DATED 29.09.2022

Exhibit P5 TRUE COPY OF THE TR-6 CHALLAN NO.92/2022- 23 DATED 30.09.2022 ISSUED BY THE 2ND RESPONDENT

Exhibit P6 TRUE COPY OF THE SHOW CAUSE CUM DEMAND NOTICE NO.356/2024-25 DATED 03.01.2025, ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT

Exhibit P7 TRUE COPY OF THE ENVELOPE BEARING ARTICLE NUMBER EL577083416IN

Exhibit P8 TRUE COPY OF THE TRACKING REPORT DOWNLOADED FROM INDIA POST WEBSITE PERTAINING TO EXT.P-7