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2012 (10) TMI 424 - MADRAS HIGH COURTMaintainability of Writ petition – writ challenging the Show Cause Notice - Held that:- Customs Officer assigned with specific functions of assessment and re-assessment in jurisdictional area where goods imported alone are competent to issue Show Cause Notice under Section 28 of the Customs Act, 1962 as ‘proper officer’ and Collector of Customs (Preventive) had not been assigned such functions. Therefore it is submitted that the impugned order is issued by a Preventive Officer and hence the said Show Cause Notice is itself void abinitio - Court is not inclined to impugned the Show Cause Notice especially when the Respondents are seized of the matter and the Petitioner has also given its own inputs in coming to the proper conclusion which has been permitted by the earlier Division Bench of this Court - writ petition dismissed
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