TMI Blog2018 (4) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that: - whether a notice issued was on right person or wrong person, is a factual issue of the matter, which has to be necessarily considered and decided by the authority, who issued the said notice. Therefore, it does not mean that the Authority, who issued the notice is lacking jurisdiction. The petitioner is not disputing the power vested on the second respondent under the relevant stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act, 1962, calling upon the petitioner and two others to show cause as to why the confiscation of the subject matter goods shall not be made, etc. , as referred to in the show cause notice. 2. Mr. T. Ramesh, learned counsel for the petitioner vehemently contended that there is a jurisdictional error in issuing the show cause notice against the petitioner by contending that the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue of the matter, which has to be necessarily considered and decided by the authority, who issued the said notice. Therefore, it does not mean that the Authority, who issued the notice is lacking jurisdiction. The issue with regard to the jurisdiction of an authority to issue a show cause notice over a subject matter has to be viewed, considered and decided from the point of view of the empowerme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion is another factual aspect of the matter, which has to be raised and to be considered and decided by the second respondent. 5. Accordingly, this Court is of the view that there is no jurisdictional error, warranting interference with the impugned show cause notice by entertaining this writ petition. Therefore, the writ petition fails and the same is dismissed, without expressing any view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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