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2023 (11) TMI 1088 - DELHI HIGH COURTValidity of a Seizure Memo and SCN - respondents have called upon the petitioner to show cause why the gold jewellery and ornaments weighing approximately 20,756 grams should not be confiscated - HELD THAT:- On a holistic consideration of the SCN, the contention cannot be accepted that the same is a manifestation of a predisposed state of mind of the respondents - also it is a well settled principle that courts should desist from entertaining challenges to SCNs’ and interference being warranted only in exceptional circumstances and where it be found that the same is questioned on jurisdictional grounds. The challenge as mounted in terms of the instant writ petition clearly fails to meet the aforesaid tests as formulated. The challenge laid to the impugned SCN is negativated - the writ petition is disposed off by observing that the competent authority shall endeavour to dispose of and conclude the SCN proceedings within a period of two months from today.
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