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2019 (2) TMI 1261 - MADRAS HIGH COURTPrinciples of natural justice - non-consideration of the reply dated 17.01.2019, given by the petitioner to the show cause notice dated 17.10.2018 - Section 28 of the Customs Act, 1962 - Validity of SCN - Held that:- Only in cases where the show cause notice was issued without jurisdiction, this Court can exercise the power under Article 226 of the Constitution of India - In the instant case, after receipt of the reply from the petitioner, the respondent has fixed a date for personal hearing on 14.02.2019. Whatever defences available to the petitioner, including the additional defence than what was stated in the reply dated 17.01.2019, can be placed during the personal hearing before the respondent also. Ultimately, if the respondent fails to consider the submission of the petitioner in its final order under Section 124 of the Act, the petitioner has got alternate efficacious statutory remedy under the Act to redress his grievance. This Court is of the considered view that the Writ Petition filed by the petitioner is too premature and is devoid of any merits - this Court is inclined to direct the respondent to duly consider the reply dated 17.01.2019 to the show cause notice issued under Section 28 of the Customs Act, in accordance with law by giving the petitioner adequate opportunity during the personal hearing - petition disposed off.
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