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2019 (2) TMI 451 - HC - CustomsMaintainability of petition - the authority who issued the said notice is not lacking any jurisdiction or competency - Held that:- The petitioner has already filed the reply to the notice on 18.06.2018. If a reply was already filed by the petitioner to the impugned show cause notice, they have to wait for the adjudication to complete. Without doing so, filing the present writ petition challenging the very notice itself, cannot be entertained. Factual contentions raised touching upon the merits of the allegation made in the show cause notice cannot be gone into by this Court, at this stage - the petitioner is directed to canvass all the contentions before the Adjudicating Authority during adjudicating proceedings - petition disposed off.
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