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2019 (3) TMI 1720 - HC - CustomsValidity of SCN - petitioners submitted that before issuing the impugned show cause notice, the competent authority was required to comply with the procedure prescribed under Sections 46, 47 & 48 of the Customs Act, 1962 - HELD THAT:- Mere issuance of show cause notice asking the petitioner to show cause against the action proposed therein cannot tantamount to infringement of the fundamental right of the petitioner. Even otherwise, the authority is well within its rights to exercise its statutory powers to issue the show cause notice which has not been questioned by the petitioner in the instant case. In the fact situation of the case, the questions of fact arise for adjudication in these writ petitions. Therefore, this Court in exercise of extraordinary jurisdiction under Article 225 of the Constitution of India which otherwise is discretionary in nature is not inclined to interfere at this stage. Petition disposed off.
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