9911796707
TMI Blog2019 (2) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... The instant Writ Petition has been filed challenging the non-consideration of the reply dated 17.01.2019, given by the petitioner to the show cause notice dated 17.10.2018, issued by the respondent under Section 28 of the Customs Act, 1962 [hereinafter referred to as 'the Act']. 2.According to the learned Counsel for the petitioner, under the recently introduced proviso by the legislatur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led law that a show cause notice cannot be challenged before this Court under Article 226 of the Constitution of India, unless and until there is violation of the principles of natural justice or the authority concerned has issued the show cause notice without any jurisdiction. 5.Even though, the learned Counsel for the petitioner submits that the authority concerned has issued the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority to consider the reply to the show cause notice well before passing final orders is purely discretionary. 8.As observed above, only in cases where the show cause notice was issued without jurisdiction, this Court can exercise the power under Article 226 of the Constitution of India. In the instant case, after receipt of the reply from the petitioner, the respondent has fixed a date for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to redress his grievance. 9.Therefore, in the light of the above observations, this Court is of the considered view that the Writ Petition filed by the petitioner is too premature and is devoid of any merits. However, considering the submissions made by the learned Counsel for the petitioner, this Court is inclined to direct the respondent to duly consider the reply dated 17.01.2019 to the show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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