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2018 (11) TMI 106 - MADRAS HIGH COURTIssuance of Show Cause notice challenged - non supply of Relied Upon Documents (RUDs) - Principles of Natural Justice - Held that:- The statutory proceedings initiated based on certain materials available on record, must reach its logical conclusion. In the present case on hand, the writ petitioner has raised certain grounds by stating that along with the show cause notice, the documents relied upon has not been supplied. All such requests can be made before the competent authorities and the writ petitioner can submit his explanations / objections in respect of the allegations set out in the show cause notice. However, the merits in this regard cannot be adjudicated in a writ petition. This Court is of an opinion that the show cause notice impugned in the present writ petition has been issued under Section 124 of the Customs Act, 1962 and therefore, the writ petitioner is bound to respond to the show cause notice by submitting his explanations / objections and defend his case in the manner known to law. The writ petitioner has not established any acceptable legal ground, for the purpose of quashing the show cause notice - petition dismissed - decided against petitioner.
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