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2017 (9) TMI 139 - MADRAS HIGH COURTValidity of SCN - Jurisdiction - challenge to SCN on the ground that it has been issued with a pre-meditated mind, contrary to the provisions of the Customs Act, 1962 - case of petitioner is that the second respondent has arbitrarily impleaded the petitioner as a party to the proceedings without any investigation or enquiry and therefore, continuance of the proceedings under the impugned notice will result in oppression and harassment to the petitioner - Held that: - the impugned proceedings is only a show-cause notice and not an order. The points which are canvassed by the petitioner to state that the impugned show-cause notice is without jurisdiction as against the petitioner, is not purely a question of law, but mixed questions of fact and law. It is relevant to note that the petitioner is not the only noticee, but there are 156 other noticees to whom the impugned show-cause notice has been issued. The question as to whether Section 28 or Section 28-AAA would stand attracted, is also not a pure question of law, but involves adjudication into facts. Therefore, at this juncture, this Court does not propose to interfere with the impugned show-cause notice as if it is done, it would be doing so at the very threshold, which is impermissible - petition dismissed being not maintainable.
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