Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2020 (9) TMI 136

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ainst issuance of a show cause notice. As the show cause notice is yet to be decided or adjudicated upon by the concerned respondents authorities, we are not expressing any opinion on the merits of the case. The petitioner has to give reply of the show cause notice to the concerned respondent authorities and if the respondents decide any issue against the petitioner, the petitioner is not remediless. This is a premature writ petition - petition dismissed. - W.P.(C) 5551/2020 - - - Dated:- 24-8-2020 - HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE PRATEEK JALAN Petitioner Through: Ms. Kanupriya Bhargava, Adv. with Ms. Divya Bhardwaj, Adv. Respondents Through: Mr. Ripu Dhawan Bhardwaj, CGSC with Ms. Aakanksha Kaul, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... facts and circumstances of the case, it appears that the Customs authorities issued show cause notice dated 26th June, 2020 (Annexure P-1 to the memo of this writ petition), which is under challenge. The respondents have invited reply of the petitioner to the said show cause notice, as stated in para-10 therein. 3. Much has been argued by the learned counsel for the petitioner about the lack of jurisdiction on the part of the respondents. We are not in agreement with this contention, as the respondents have the power, jurisdiction and authority to issue the aforesaid show cause notice for the alleged breach of Foreign Trade Policy and wrongly availing the benefits under 'Served from India Scheme' (SFIS) The objections articulate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he redressal in terms of the existing provisions of the law could be taken resort to if an adverse order was passed against such person. For example in Union of India and Anr. v. Guwahati Carbon Limited MANU/SC/1256/2012 : (2012) 11 SCC 651, it was concluded; The Excise Law is a complete code in order to seek redress in excise matters and hence may not be appropriate for the writ court to entertain a petition Under Article 226 of the Constitution , while in Malladi Drugs and Pharma Ltd. v. Union of India MANU/SC/0407/2004 : 2004 (166) ELT 153 (S.C.), it was observed: ...The High Court, has, by the impugned judgment held that the Appellant should first raise all the objections before the Authority who have issued the show cause no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates