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2021 (9) TMI 608 - HC - CustomsMaintainability of petition - SCN issued without prejudice to any other action that may be taken against the noticee and the petitioner was provided with an opportunity - petitioner instead of defending the case, has chosen to file the present writ petitions - HELD THAT:- No writ is entertainable against the show-cause notice in a routine manner. A writ against the show-cause notice may be entertained, if such notices are issued by an incompetent Authority, having no jurisdiction directly in violation of any of the statutory provisions. If an allegation of malafides are raised, then also a writ may be entertained, provided the authority against whom such an allegation of malafides are raised, if impleaded as a party respondent in his personal capacity in the writ proceedings - the noticee is bound to respond to the show-cause notice and the Authority Competent is bound to adjudicate the merits in accordance with law and take a decision and pass orders. The petitioner made a submission that the petitioner has paid the entire Customs Duty including the interest. In view of the fact that the petitioner has already deposited the entire demand of Customs of Duty, the case is to be adjudicated on merits and in accordance with law. The petitioner is at liberty to submit its objections, defense statements, documents, evidences etc., to the respondents, within a period of four weeks from the date of receipt of a copy of this order - Petition disposed off.
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