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2021 (2) TMI 981 - HC - CustomsSmuggling - Gold - validity of SCN - As per submission of the petitioner, the allegations made in the Show Cause Notice are vague allegations without any corresponding data - Principles of Natural Justice - HELD THAT:- The respondents are empowered to confiscate the goods and impose penalty by issuing Show Cause Notice after considering the representation as well as on hearing the affected persons. The Show Cause Notice at Ext.P13 contains an allegation that the petitioner had carried gold weighing 94 kgms during the period from 01.07.2019 to 15.10.2019 by train. The international value of the gold is stated to be 1,21,01,80,608/-. The Show Cause Notice names two carriers allegedly engaged by the petitioner. Averment in the Show Cause Notice is to the effect that the petitioner has engaged in the illegal act of bringing gold received from different jewellers and shop persons without documents from Chennai and other parts of Tamil Nadu, through his five regular carrier passengers - According to the respondent department, the petitioner has avoided all sort of accounting practices by keeping the transactions strictly to “gold to gold” basis in smuggled gold and thereby evading all duties and applicable taxes. It is the case of the respondent department that the petitioner is engaged in carrying the smuggled gold with the form changed under the shadow of jewellery manufacturing and he seems to be a part of well established smuggling syndicates. There are other ground enumerated in the Show Cause Notice issued to the petitioner asking him to show cause as to why the goods should not be confiscated and penalty should not be imposed. The Show Cause Notice further elaborates the legal provisions under which the action is sought to be taken against the petitioner, for which an opportunity of hearing is being accorded to him in pursuant to the provisions of Section 124 of the Customs Act, 1962. The petition itself is premature. It is just at the stage of show cause - Petition dismissed.
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