M/S. Elite Impex vs The Additional Commissionerof Customs ...

2025:KER:19689 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 705 OF 2025 3 2025:KER:19689 BECHU KURIAN THOMAS, J. =-=-=-=-=-=-=-=-=-=-=-=-=-=- W.P.(C).No.705 of 2025 =-=-=-=-=-=-=-=-=-=-=-=-=-= Dated this the 6th day of March, 2025 JUDGMENT Petitioner challenges Ext.P4 notice dated 25.11.2024 issued under Section 28(4) r/w Section 124 of the Customs Act, 1962 (for short, 'the Act'). 2. Petitioner is an importer and trader of veneer which is a raw material used in the manufacture of plywood. 3. 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. 4. 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. 5. 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 WP(C) NO. 705 OF 2025 4 2025:KER:19689 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 28BB of the Act, the said issue shall be considered as a preliminary issue. Therefore, reserving the liberty of the petitioner to file an objection to Ext.P4 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. 705 OF 2025 5 2025:KER:19689 APPENDIX OF WP(C) 705/2025 PETITIONER'S EXHIBITS : Exhibit P1 TRUE COPY OF RESTRAINED ORDER DATED 28.09.2022 ISSUED BY THE SUPERINTENDENT OF CUSTOMS (PREVENTIVE). Exhibit P2 TRUE COPY OF THE MAHAZAR DATED 28.09.2022 DRAWN UP BY THE SUPERINTENDENT OF CUSTOMS (PREVENTIVE). Exhibit P3 TRUE COPY OF THE DEMAND DRAFT NO.003821 DATED 29.09.2022 Exhibit P4 TRUE COPY OF THESHOW CAUSE CUM DEMAND NOTICE NO.298/2024-25 DATED 25.11.2024 ALONG WITH ANNEXURES THERETO, ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT.