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2022 (8) TMI 12 - HC - CustomsSmuggling - illegal export or not - turmeric in 87 bags estimated to weigh qua 2500 kgs - two wheelers and packing bags - Confiscation - violation of principles of natural justice - HELD THAT:- The law in this regard is well settled (in a long line of authorities) and it is only in cases where SCN has been issued without jurisdiction or where there is violation of NJP (Natural Justice Principles) besides some other grounds such as well settled position of law of a higher Court being disregarded, an SCN can be interfered with. A careful perusal of the writ affidavit and the arguments advanced at the bar making it clear that they turn only on facts and there is nothing to demonstrate that there is violation of NJP or that the said impugned SCN has been issued without jurisdiction. There is nothing to demonstrate that said impugned SCN has been issued in disregard of settled provisions of law; that the respondent has powers to issue SCN under Section 124 of Customs Act calling upon the noticees to show cause as to why there should be no confiscation is beyond any pale of doubt. Absent grounds for challenge to an SCN, the captioned main writ petition cannot but fail. However, it is open to writ petitioner to respond to impugned SCN and it is open to the respondent to proceed with the impugned SCN, the writ petitioner shall co-operate with the proceedings and the same can be carried to its logical end on its own merits and in accordance with law as expeditiously as the business of the respondent would permit. Petition dismissed.
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