Case Law Details
Mahaveer NX Vs Principal Commissioner of Customs (Madras High Court)
In a recent case before the Madras High Court, Mahaveer NX contested an order dated 01.03.2024, primarily on the grounds of a breach of natural justice.
Mahaveer NX is involved in the import and trade of various decorative balloons, classified under Customs Tariff Heading 40169590, with exemption from basic customs duty claimed under relevant notifications. The petitioner asserted that despite a shift in their registered business address to No.137/IAI, Kosappur Road, Theeyampakkam, Madhavaram, they did not receive any notices prior to the issuance of the impugned order. The order in question was served on the petitioner’s customs handling agent.
The petitioner’s counsel highlighted the Importer-Exporter Code (IEC) Certificate issued post the address change, along with a communication dated 10.03.2023, informing the Deputy Commissioner of Customs about the change. It was argued that the impugned order was issued after the Deputy Commissioner received this letter, thus rendering the order invalid. Additionally, it was contended that the order exceeded the jurisdiction of the Principal Commissioner of Customs under Section 124 of the Customs Act, 1962, as it involved the confiscation of goods and imposition of a redemption fine, despite the petitioner having possession of the goods. The invocation of sub-section (4) of Section 28 of the Customs Act was also disputed.
On behalf of the respondent, Mr. K. Mohanamurali, learned senior standing counsel, submitted that the change of address was not communicated to the Principal Commissioner of Customs, Preventive.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
