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2018 (4) TMI 1437 - HC - CustomsJurisdiction - validity of SCN - it was contended that petitioner was not at all involved in the alleged offence and therefore, the notice was issued on a wrong person - Confiscation - Held that: - whether a notice issued was on right person or wrong person, is a factual issue of the matter, which has to be necessarily considered and decided by the authority, who issued the said notice. Therefore, it does not mean that the Authority, who issued the notice is lacking jurisdiction. The petitioner is not disputing the power vested on the second respondent under the relevant statute. Therefore, he is not justified in his contention on the jurisdictional issue, since all those contentions raised are fully factual aspect of the matter, that too from the point of view of the petitioner, which cannot decide the jurisdiction of the second respondent. There is no jurisdictional error, warranting interference with the impugned show cause notice by entertaining this writ petition - petition dismissed.
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