TMI Blog2022 (8) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ng it clear that they turn only on facts and there is nothing to demonstrate that there is violation of NJP or that the said impugned SCN has been issued without jurisdiction. There is nothing to demonstrate that said impugned SCN has been issued in disregard of settled provisions of law; that the respondent has powers to issue SCN under Section 124 of Customs Act calling upon the noticees to show cause as to why there should be no confiscation is beyond any pale of doubt. Absent grounds for challenge to an SCN, the captioned main writ petition cannot but fail. However, it is open to writ petitioner to respond to impugned SCN and it is open to the respondent to proceed with the impugned SCN, the writ petitioner shall co-operate with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were carrying about 87 bags of turmeric and the same was intended to be illegally exported to Sri Lanka bypassing the procedure under said Act. Suffice to say that two wheelers besides turmeric in 87 bags estimated to weigh qua 2500 kgs. approximately were seized. Said impugned SCN has been issued to the writ petitioner and the aforementioned three others. Learned Counsel for writ petitioner submits that impugned SCN was served on the writ petitioner on 10-12-2021 and the writ petitioner was called for a personal hearing on 24-1-2021 but instructions are not readily available (for both sides) as to what transpired on 24-1-2021. 4. Learned Revenue Counsel submits that his instructions are that the writ petitioner has not responded to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es bring to light that it was a case where the writ petitioner was found to be not cooperating with the enquiry but the matter does not end there. Nitin Nayar case cannot be applied to the case on hand for another significant reason. The reason is, the prayer in Nitin Nayar case was for a mandamus to release the lorries which were alleged to have been used regularly for smuggling betel nuts. In the case on hand, the said impugned SCN itself has been assailed and a consequential prayer for release of two wheelers has been made. Therefore, the Court in Nitin Nayar s case did not have an occasion to go into the grounds on which SCN can be assailed. 6. This Court now embarks upon the exercise of considering the grounds on which an SCN can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icers of Rajkot Regional Unit, which revealed that several business entities including respondent nos. 2 and 3 who are engaged in doing the business of cargo handling in west coastal region but had got themselves registered under goods transport agency , by taking approval from the competent authorities, searches were conducted in the premises of respondent nos. 2 and 3. It is alleged that during such searches several incriminating documents, including the quotations submitted by the respondent-companies to their customers were seized and statements of the Directors were recorded as per the provisions of Central Excise Act, 1944 read with the provisions under Finance Act, 1994. Subsequently, the show cause notices dated 8-10-2015 and 30-9- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roper where alternative remedy under statute is available. When there is a serious dispute with regard to classification of service, the respondents ought to have responded to the show cause notices by placing material in support of their stand but at the same time, there is no reason to approach the High Court questioning the very show cause notices. Further, as held by the High Court, it cannot be said that even from the contents of show cause notices there are no factual disputes. Further, the judgment of this Court in the case of Malladi Drugs Pharma Ltd. v. Union of India, relied on by the Learned Senior Counsel for the appellants also supports their case where this Court has upheld the judgment of the High Court which refused to int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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