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2020 (8) TMI 704 - HC - CustomsValidity of Show Cause Notice (SCN) - Violation of Foreign Trade Policy - SFIS scheme - HELD THAT:- It appears that the petitioner, who was the Chief Operating Officer of M/s KPMG during the period in dispute, has challenged a show cause notice dated 26th June, 2020 issued to him by the Customs authorities (Annexure P-1 to the memo of this writ petition). The respondents have invited reply of the petitioner to the said show cause notice, as stated in para-10 therein. As the show cause notice is yet to be decided or adjudicated upon by the concerned respondents authorities, we are not expressing any opinion on the merits of the case. The petitioner has to give reply of the show cause notice to the concerned respondent authorities and if the respondents decide any issue against the petitioner, the petitioner is not remediless. This is a premature writ petition, we are not inclined to give any relief to the petitioner. The petitioner may file a reply of the show cause notice and the concerned respondents authorities shall adjudicate upon the same in accordance with law, rules, regulations and government policies applicable to the facts of the case and after giving adequate opportunity of being heard to the petitioner - Petition dismissed.
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