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2022 (8) TMI 1260 - HC - CustomsValidity of SCN - absolute non-application of mind on the part of R1 while issuing show cause notices, which is a pre-requisite for the issuance thereof - Power of Assessing Officer to issue SCN - Principles of natural justice - HELD THAT:- Incidentally, the issue relates to proposed cancellation of scrips on a difference of opinion qua the petitioners and the Department on the nature of product exported, that is whether the wax candle manufactured by the petitioners satisfies the definition of handcrafted product. In this case, though such certification has been produced before the investigating authority, it is for the petitioners to place such a certificate before the Assessing Authority. Since this has not been done thus far, even on this score, it is stated that the present Writ Petitions are rendered pre-mature. The challenge to the show cause notices is rejected. The petitioners are permitted to file a reply to the same within a period of three (3) weeks from date of receipt of a copy of this order - petition dismissed.
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