Law: Customs Act, 1969

Section: 180,193A(3)

Law: General Clauses Act, 1897

Section: 24A

(a) Customs Act (IV of 1969)--- ----S. 180---Show-cause notice---Scope---Prior to passing of order-in original, it was mandatory condition to issue show-cause notice under S. 180 of Customs Act, 1969 by adjudicating authority----Non-issuance of show-cause notice could not be simply ignored as procedural irregularity---Issuance of show-cause notice was pre-requisite as show-cause notice contained brief facts, offence committed, evidence on presumption of which allegation were based and law that had been violated and penal clauses that were attracted---Main objective of show-cause notice was to enable the person to whom notice was given, to know as to what were the charges leveled against him---Show-cause notice was not a casual correspondence or a tool or a license to commence a rowing inquiry into an affair based on assumption and speculation, but it was a fundamental document that carried definitive legal and factual position of department against tax payer---Legal enforceability and jurisdictional validity of show-cause notice emanated from its context. Case law referred. (b) Customs Act (IV of 1969)--- ----S. 193A(3)---Order in appeal, passing of---Delay of 847 days---Appeal was filed on 11-10-2012----Order under S. 193A(3) of Customs Act, 1969 was to be passed within 120 days from the date of filing of appeal i.e. on or before 08-09-2012 or within further extended period of 60 days during initial period of 120 days with reason to be recorded for extension in writing after serving a notice to person concerned----No extension had been granted by department prior to the expiry of initial period of 120 days and it was evident from the order which was silent in that regard---Department passed an order after 967 days from the date of filing of appeal which was barred by 847 days---Order passed by department was without power/jurisdiction and could not be enforced under law. Case law referred. (c) General Clauses Act (X of 1897)--- ----S. 24A---Speaking order, essentials of---Directions of Federal Board of Revenue were to be adhered to in terms of S. 223 of Customs Act, 1969 keeping in view principles of natural justice, fair play and ratio decidendi---Perusal of…