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2019 (9) TMI 1167 - MADRAS HIGH COURTMaintainability of petition - Validity of SCN issued u/s 28(4) of the Customs Act, 1962 - HELD THAT:- Though the learned counsel for the petitioners sought to raise the jurisdictional issue, I find that such issue, cannot be put against the Officer, who issued the show cause notices, when such authority is admittedly, having competency and jurisdiction to issue the same. Merely because, it is contended by the learned counsel for the petitioners that the investigation before issuing the show cause notices was conducted by some other authority, even assuming such contention is factually and legally correct, still that cannot be a ground to question the jurisdiction of the authority, who issued the present show cause notices, when admittedly, the same is issued by the competent authority. These Writ Petitions are dismissed as not maintainable only on the reason that the petitioners are not entitled to maintain the writ petitions as against the show cause notices.
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