TMI Blog2018 (11) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... otice. However, the merits in this regard cannot be adjudicated in a writ petition. This Court is of an opinion that the show cause notice impugned in the present writ petition has been issued under Section 124 of the Customs Act, 1962 and therefore, the writ petitioner is bound to respond to the show cause notice by submitting his explanations / objections and defend his case in the manner known to law. The writ petitioner has not established any acceptable legal ground, for the purpose of quashing the show cause notice - petition dismissed - decided against petitioner. - W.P.No.31566 of 2014 And M.P.No.1 of 2014 - - - Dated:- 25-10-2018 - Mr. Justice S. M. Subramaniam For the Petitioner : Mr.S.Gurumurthy For the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name, model number and serial number, which would to a long way in arriving at the true value prevalent on the date of import. 5.The grounds raised by the writ petitioner shows that the writ petitioner is making an attempt to shift the burden to the Department than submitting an explanations, setting out the facts and details available with the petitioner's Company. The burden of proof in this regard lies with the petitioner's Company and certainly not with the Department. Department on identifying certain incriminating evidences or issuing show cause notices in order to cull out the truth behind such allegations. Thus, it is for the writ petitioner to satisfy the competent authorities under the said Act by submitting their expl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice on merits, which is impermissible. 9.Section 124 of the Customs Act, 1962 denotes Issue of show cause notice before confiscation of goods, etc.,. The provision empowers the competent authority to issue show cause notice before effecting confiscation of goods. Thus, the petitioner ought to have availed the opportunity to establish that they are innocent of the allegations, set out in the show cause notice. Even if a final order has been passed after receiving explanations / objections from the writ petitioner, an appeal provision is available under the Customs Act, more specifically, under Section 128 of the Customs Act, 1962. Thereafter, the writ petitioner is at liberty to approach the Appellate Tribunal also. When the appeal r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udice to the parties both the petitioner as well as to the Department. 11.Thus, such interventions are to be avoided and such writ petitions filed for the purpose of stalling the enquiry proceedings are to be dealt with cautiously. The Constitutional Courts also should be cautious, while entertaining such writ petitions, wherein the persons are intending to stall the proceedings by keeping the writ petitions pending for years together. Such an attitude of the litigants are also to be deprecated. Equally, the Department, on receipt of Rule Nisi notice from the Hon'ble High Court, must respond to the High Court immediately. The interim orders are granted by the Courts', considering the urgency and to avoid any damage to the litigan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition. 13.This Court is of an opinion that the show cause notice impugned in the present writ petition has been issued under Section 124 of the Customs Act, 1962 and therefore, the writ petitioner is bound to respond to the show cause notice by submitting his explanations / objections and defend his case in the manner known to law. 14.In this view of the matter, the writ petitioner has not established any acceptable legal ground, for the purpose of quashing the show cause notice and accordingly, it is left open to the writ petitioner to submit his explanations / objections on the allegations set out in the charge memo and defend his case by availing the opportunities provided. 15.With these observations, the writ petition stands ..... X X X X Extracts X X X X X X X X Extracts X X X X
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