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2022 (4) TMI 951 - HC - CustomsRecovery of refund sanctioned - Validity of Show Cause Notice (SCN) - it is alleged that the refund has been sanctioned erroneously based on the false and fabricated documents - violation of principles of natural justice - HELD THAT:- This Writ Petition is premature. It cannot be said that the impugned Show Cause Notice is without jurisdiction. Whether the petitioners have indeed indulged in submitting fraudulent and fabricated documents / certificates to wrongly claim refund of duty paid, is the subject matter of evidence. A Writ Court under Article 226 of the Constitution of India cannot examine the factual aspects. The petitioners have to submit to the jurisdiction of the respondents by filing suitable reply to the impugned Show Cause Notice. If the petitioners suffer an adverse order, there is a hierarchy of the Appellate Authority under the Customs Act, 1962. Therefore, the petitioners have to work out their remedy before the Authorities under the Act. There is no merit in the present Writ Petition - the first respondent is therefore directed to complete the proceedings initiated pursuant to the impugned Show Cause Notice after following the principles of natural justice and affording an opportunity of personal hearing, preferably within a period of six months from the date of receipt of a copy of this order. Petition dismissed.
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