In a relief to Hinduja Global, the Calcutta High Court has admitted a writ petition against a show cause notice under section 28AAA of the Customs Act, 1962, issued by the Customs authority and granted stay.
The bench of Justice Rajarshi Bharadwaj was of the prima facie view that Customs authority do not have the jurisdiction to question the validity of Service Exports from India Scheme (SEIS) scrips, especially, in case where the proper officers under the Foreign Trade (Development and Regulation) Act, 1992, have not disputed the same.
The petitioner/assessee has challenged a show-cause notice issued by the Principal Commissioner of Customs (Port) being the respondent in the application as it is devoid of jurisdiction inasmuch as SEIS scrips issued to the petitioner have not yet been cancelled by the issuing authority, viz., Cochin, EPZ and DGFT, Mumbai.
The department contended that adjudication has not yet started and all the points raised in this writ petition can be adjudicated before the adjudicating authority and prayed leave to file an affidavit-in-opposition.
As a prima facie case has been made out by the petitioner on the issue that SEIS Scrips issued by the issuing authority is still valid, the Customs authorities have no jurisdiction to issue the show-cause notice and as such the Court orders for an interim stay of the show-cause notice till the disposal of the writ petition.
“Let this matter again appear in the Monthly list of May, 2025 under the heading “Hearing”,” the court said.
Case Details
Case Title: Hinduja Global Solutions Limited & Anr. Vs. Union of India & Ors.
Case No.: WPA 28896 of 2024
Date: 14.02.2025
Counsel For Petitioner: Tilak Mitra
Counsel For Respondent: Kaushik Dey
