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2014 (12) TMI 1120 - HC - CustomsPetition filed against SCN - SCN alleges several acts of omission and commission at different places namely within the Commissionerate of Nhava Seva Port, Mumbai, at Kandla Port in the State of Gujarat, at Tuglakabad , New Delhi and at Kolkata - Held that:- Apart from settled principles, which indicate as to how the writ jurisdiction has to be exercised and for interfering with the show cause notice, we are satisfied that the apprehension of the Petitioner that the noticees may have to travel and face adjudication at several venues at the hands of different adjudicating officers is taken care of by the statement made, on instructions, by Mr.Jetly . We accept it as an undertaking given to this Court. We direct that the Respondents shall take the requisite steps so as to comply with their own guidelines and circulars to ensure that the adjudication will be held and concluded at one venue and not requiring the Petitioner to travel and attend the offices of several adjudicating authorities, bodies or officers, particularly at Delhi, Mumbai, in the State of Gujarat or at Kolkata. The argument that there is a pre-adjudication and predetermination of the issues raised in the show cause notice need not detain us. That may require us to go into the contents and particularly merits of the show cause notice, which is not permissible at this stage. We clarify that it would be open for the Petitioner to raise all contentions including those based on the grounds in the Writ Petition at the adjudication of the show cause notice, it would also be open to them to contend that despite their appearance before the adjudicating authority, the show cause notice and to several persons, combining several issues, several acts of omission and commission alleged to have been committed by the persons and entities having no business connection or business relation makes the show cause notice itself vulnerable. Show cause notice purports to level certain allegations and serious doubts, but there is already determination or adjudication with regard thereto and issuance of such notice is, therefore, a mere formality. These and all contentions are kept open for being raised by the Petitioner before the adjudicating authority and equally at an appropriate stage thereafter. - Petition disposed of.
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