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TMI Blog2022 (8) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ay Karthikeyan, Learned Senior Standing Counsel for Customs, who has accepted notice on behalf of the lone respondent are before this Court. Owing to the narrow compass in which captioned matter turns, with the consent of Learned Counsel on both sides, captioned main writ petition was taken up and heard out. 3. Said impugned SCN has been issued under Section 124 of the 'Customs Act, 1962' ('said Act' for the sake of convenience and clarity). Said impugned SCN has been issued owing to an alleged occurrence on 7-7-2021 in the wee hours (02.30 hours). A perusal of the said impugned SCN brings to light that the allegation against the petitioner, two others and writ petitioner's uncle one Thiru Baskar is that they were carrying about 87 ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 114(iii) of the said Act should not be imposed. Learned Revenue Counsel submitted that this is a challenge to an SCN and in an earlier challenge to an SCN, another Hon'ble Single Judge in Nitin Nayar case [Nitin Nayar v. Commissioner of Customs vide order dated 24-6-2014 made in W.P. (MD) No. 4174 of 2014 and reported in 2014 (310) E.L.T. 294 (Mad.)] had negatived the prayer. It is not clear if there is any intra-Court appeal. Be that as it may, Learned Counsel for petitioner submits that Nitin Nayar case is clearly distinguishable on facts as that was a case where the noticees had not co-operated with the investigation and it is on that basis that writ petition came to be dismissed. A perusal of Nitin Nayar case does bring to light t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws : '4. Necessary facts, in brief, are as under : First respondent is an association, whose members are transport operators engaged in the business of transportation of goods entrusted by the customers. By way of impugned show cause notices, the appellants have proposed to demand service tax from the respondents under the category of "cargo handling service", while it is the case of the respondents that the service which is being provided by them, falls under the taxable category of "goods transport agency". The respondents, to bolster their case, have placed reliance upon circulars dated 6-8-2008 and 5-10-2015 issued by the Central Board of Excise and Customs (CBEC). Based upon the intelligence gathered by the officers of Rajko ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s can be entertained at the show cause notice stage. Neither it is a case of lack of jurisdiction nor any violation of principles of natural justice is alleged so as to entertain the writ petition at the stage of notice. High Court ought not to have entertained the writ petition, more so, when against the final orders appeal lies to this Court. The judgment of this Court in the case of Union of India & Anr. v. Guwahati Carbon Ltd. (supra) relied on by the Learned Senior Counsel for the appellants also supports their case. In the aforesaid judgment, arising out of Central Excise Act, 1944, this Court has held that excise law is a complete code in order to seek redress in excise matters and held that entertaining writ petition is not proper w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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