TMI Blog2016 (3) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... se notices at all. The first respondent should have taken utmost care to manifestly keep an open mind, as they have to act fairly in adjudging the guilt of the petitioners and especially when he has a power to take punitive steps against the petitioners after giving them a show cause notice. Therefore, the show cause notice in question liable to be set aside. - Decided in favour of appellant - W. P. Nos. 36889 & 36890 of 2015 & M.P.Nos.1 & 1 of 2015 - - - Dated:- 18-2-2016 - M. Duraiswamy, J. For the Petitioners : Mr. Hari Radhakrishnan For the Respondents : Mr. T. Chandrasekaran ORDER The petitioners have filed the above writ petitions to issue a Writ of Certiorarified Mandamus to call for the records pertaining to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pping Consultancy Pvt. Ltd., M/s. Pluto Shipping Logistics Pvt. Ltd and Vee Vee Clearing Forwarding Pvt. Ltd. have actively colluded in mis-declaring the description and value of goods imported thereby them, in the bill of entry examined by CZU-DRI. ... Further, in the same paragraph it has been stated as follows: - ... Their accomplices in this arrangement were S/Shri M.Rathakrishnan and D.Muralidharan, who actively connived with and were instrumental in getting the impugned electrical operated power tools illegally imported by wilful mis-declaration of the value of the imported goods and its description by not declaring the actual quantity, brand and cleared the same. ... on a reading of the contents of paragraph Nos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chnically and it is well settled that it is to be read reasonably. But one thing is clear that while reading a show-cause notice the person who is subject to it must get an impression that he will get an effective opportunity to rebut the allegations contained in the show cause notice and prove his innocence. If on a reasonable reading of a show-cause notice a person of ordinary prudence gets the feeling that his reply to the show cause notice will be an empty ceremony and he will merely knock his head against the impenetrable wall of prejudged opinion, such a show cause notice does not commence a fair procedure especially when it is issued in a quasi- judicial proceeding under a statutory regulation which promises to give the person procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Mr.T.Chandrasekaran, learned Standing Counsel, appearing for the respondents submitted that the writ petitions are not maintainable, since the petitioners are challenging the show cause notices, cannot stand for the reason that show cause notices itself were issued in an erroneous manner. 9. When the first respondent had issued the show cause notices with pre-judged mind, there is no purpose in issuing show cause notices at all. The first respondent should have taken utmost care to manifestly keep an open mind, as they have to act fairly in adjudging the guilt of the petitioners and especially when he has a power to take punitive steps against the petitioners after giving them a show cause notice. 10. A reading of the wording ..... X X X X Extracts X X X X X X X X Extracts X X X X
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