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2020 (2) TMI 1137 - HC - CustomsJurisdiction - power of DRI to issue SCN - Validity of N/N. 44/2011Cus (N.T.) dated 6th July 2011 - territorial limits of jurisdiction of the persons designated therein as proper officers for the purposes of Sections 17, 28 and 28AAA of the Act - HELD THAT:- The question arises as to whether this Court would embark upon the examining of this aspect only when the show cause notice is under challenge. The show cause notice as per say if found without jurisdiction then, it goes without saying that this Court has power to or rather duty to embark upon the examination and pass appropriate direction as this would go to the root of the matter. In the instant case, the averments made on oath have remained to be controverted and when it is only a show cause notice, which could be answered properly and the adjudication if permitted would not prejudice the petitioner in any manner. In that view of the matter, the SCN without rendering final opinion upon the aspect of the jurisdiction when prima facie appears to be not without any authority of law are required to be permitted to be proceeded with. The petitioners could be said to be having not made-out a case for interference and the petition is required to be dismissed and accordingly the same is dismissed. It goes without saying that the observations made hereinabove are only for the purpose of examining the controversy in question and the same have no bearing upon the right of the petitioners to takeout all the submissions available under law while replying to the show cause notices and during the adjudication thereof - Petition dismissed.
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