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2017 (9) TMI 403 - HC - CustomsJurisdiction - validity of SCN - Challenge to the show cause notice is only on the ground that it is wholly without jurisdiction, as for the very same allegation and for the very same period, earlier notice was issued to the petitioner, on 31.10.2014 - Held that: - The Court came to the conclusion that in the light of categorical assertions and findings in the show cause notice dated 02.07.2014, no useful purpose would be served in asking the petitioner to submit a reply to the show cause notice. It was pointed out that, at the stage of issuance of show cause notice, the first respondent should only have an open mind and if mind is closed with pre-determined conclusions, the requirement of giving an opportunity to show cause becomes nugatory. Based on the very same set of allegations one more show cause notice cannot be issued by the respondents, as done in the impugned show cause notice - the impugned show cause notice cannot stand in the eyes of law - petition allowed - decided in favor of petitioner.
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