2021 (2) TMI 810 - HC - Customs

Jurisdiction - power of proper officer to issue SCN - HELD THAT - The matter is directed to appear on 3rd March 2021 for further consideration. The petitioner in the meantime shall cooperate with the adjudication in terms of the two show-cause notices. However the adjudication order in respect of the petitioner shall not be published and communicated without the leave of this Court.

Summary

Issues:
Challenge to jurisdiction of officer issuing show-cause notices under Customs Act, 1962.

Analysis:
The petitioner has challenged the validity of two show-cause notices dated 29th December, 2019, and 2nd February, 2020, contending that they were not issued by a "Proper Officer" as required under Sections 2(34), 28, and 124 of the Customs Act, 1962. The petitioner has cited a relevant judgment to support this argument.

The respondent nos. 2 and 3 have defended the validity of the notices, asserting that the officer issuing the notices was duly authorized and empowered. They have referenced a notification from 6th July, 2011, and various judgments to support their position, including a Division Bench judgment from 2019. They argue that the officer in question had the necessary jurisdiction to issue the show-cause notices.

Relying on the judgments cited, the respondent nos. 2 and 3 have contended that challenging a show-cause notice in writ jurisdiction, as attempted by the petitioner, is not permissible. They have referred to additional judgments to support their stance on the matter.

The Court has directed the case to be listed for further consideration on 3rd March, 2021. In the interim, the petitioner has been instructed to cooperate with the adjudication process concerning the show-cause notices. However, any adjudication order related to the petitioner is prohibited from being published or communicated without the Court's permission.