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2014 (9) TMI 401 - HC - CustomsChallenge to the show cause notice - export of goods - claim of duty drawback - denial of claim on the ground of misdeclaration of goods - proposal to confiscate the goods - competency of officer to issue SCN - Held that:- So far as the competence of the authority to issue a show cause notice is concerned this Court does not find that the same could be thrown at the nascent stage of its issuance. The heading of the show cause notice clearly depicts that the same has been issued by invoking the provisions contained under Section 124 of the Customs Act, 1962. Section 124 postulates that no order confiscating the goods or imposing any penalty or person shall be made unless the owner of the goods or such person is given a notice in writing with the prior approval of the officer of the customs not below the rank of the Assistant Commissioner of Customs informing him on the grounds on which it is proposed to confiscate the goods or imposed a penalty. Though, the other portions of the said section relates to an opportunity of hearing to be given to the person and also making a representation by the importer or the exporter as the case may be. The show cause notice is admittedly issued by the Assistant Commissioner of Customs (Port), Calcutta. This Court does not find that any case is made out which made warrant the invocation the power of judicial review at the show cause stage. The petitioner can take all the plea available to him in the reply to a said show cause notice before the authority and it is expected that the authority would consider the same and shall decide the proceedings in accordance with law. The petitioner is permitted to file reply to the said show cause notice within four weeks from date. - Decided against the assessee.
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