Cochin Air Cargo Clearing House vs. Commissioner Of Customs (Preventive)

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WP(C)/25164/2020HC KeralaGSTCNR KLHC01062481202017 November 2020Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUE AY, THE 17TH DAY OF NOVEMBER 2020 / 26TH KARTHIKA, 1942 WP(C).No.25164 OF 2020(U) PETITIONER/S: COCHIN AIR CARGO CLEARING HOUSE DOOR NO.30/369 A, OPPOSITE NAVEL AIR OORT, MATSYAPURI, COCHIN -682 029 REP.BY KOCHURANI AGED 55 YEARS, W/O.MARIYA DAS BY ADVS. SRI.P.A.AUGUSTIAN SMT.SWATHY E.S. RESPONDENT/S: COMMISSIONER OF CUSTOMS (PREVENTIVE) 5TH FLOOR, CATHOLIC CENTRE, BROADWAY, COCHIN-682 OTHER PRESENT: SC SRI.SREELAL N WARRIER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.25164 OF 2020(U) 2 JUDGMENT The petitioner has approached this Court impugning Ext.P5 show cause notice and Ext.P7 inquiry report issued to him in connection with proceedings under the Customs Brokers Licensing Regulations. Although various contentions are raised in the writ petition in its challenge against the said notice and report, I am of the view that the petitioner ought to get the matter adjudicated before the respondent instead of impugning the notice and the report before this Court in these proceedings under Article 226 of the Constitution of India. Even, if the petitioner has any objection regarding the juri iction of the respondent, that is a matter to be raised before the respondent in the adjudication proceedings. In view of the alternative remedy available to the petitioner, I am of the view that Ext.P5 show cause notice and Ext.P7 inquiry report, which do not suffer from any juri ictional defect or violation of the principles of natural justice, need not be interfered with by this Court. The writ petition therefore fails and is accordingly dismissed. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.25164 OF 2020(U) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE C B LICENSE EXHIBIT P2OF THE LETTER DATED 11.10.2019 EXHIBIT P3OF THE REVIEW OF ORDER OF SUSPENSION NO.VIII/48/11/2020 CCP TECH DATED 19.5.2020 EXHIBIT P4OF THE FINAL ORDER NO.203077 OF 2020 DATED 14.7.2020 EXHIBIT P5OF THE SCN DATED 9.6.2020 EXHIBIT P6OF THE REPLY TO SCN DATED 23.6.2020 EXHIBIT P7OF THE INQUIRY REPORT DATED 4.9.2020 EXHIBIT P8OF THE JUDGMENT DATED 24.9.2020 IN W.P.(C) NO.15358/2020 EXHIBIT P9OF THE JUDGMENT DATED 16.10.2020 IN W.A. NO.1312/2020 EXHIBIT P10OF THE REPRESENTATION DATED 30.9.2020 EXHIBIT P11OF THE LETTER C.NO.VIII/48/11/2020-CCP TECH DATED 13.10.2020 EXHIBIT P12OF THE RECORD OF PERSONAL HEARING ALONG WITH ARGUMENT NOTE DATED 19.10.2020 EXHIBIT P13OF THE CIRCULAR NO.122/41/19-GST DATED 5.11.19 EXHIBIT P14OF THE CIRCULAR NO.128/47/19-GST

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.