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TMI Blog2024 (6) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... 14.09.2022, passed by the learned Single Judge in WP(C) 2981/2021, whereby the writ petition filed by the appellants was dismissed while observing that the case filed by the appellants is not fit for invoking the extra-ordinary powers under Article 226 of the Constitution of India. 2. In the writ petition, the writ petitioners/appellants challenged the action of seizure of areca nuts by the officials of the respondent customs department on 29.08.2020 while exercising power under section 110 of the Customs Act, 1962 (herein after referred to as "Customs Act"). The appellants had also challenged the validity of the Show Cause Notice dated 26.02.2021, issued by the officials of the respondent customs department while exercising power under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by him were liable for confiscation. It is further contended that in the absence of specific details, the seizure proceedings cannot be sustained under the provisions of the Customs Act. 5. Learned counsel has further submitted that the Show Cause Notice dated 26.02.2021, issued under section 124 of the Customs Act contains incorrect facts, which are baseless and bogus and, therefore, the same are also illegal and not liable to be sustained. 6. Learned counsel for the appellants has submitted that the learned Single Judge has not appreciated the contentions of the petitioners/appellants in right perspective and has dismissed the writ petition as being not maintainable in an illegal manner. In support of the above contentions, learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned counsel for the respondents has also submitted that from the Seizure Memo and the other relevant proceedings conducted by the proper officer at the time of seizure of the areca nuts, it is clear that he had reason to believe that those areca nuts were liable for confiscation under the Customs Act. It is also submitted by the learned counsel for the respondents that against the Show Cause notice under section 124 of the Customs Act, the appellants have already filed their response and the proceedings in relation to the said Show Cause notice are pending consideration with the competent authority. It is therefore prayed that no case for interference is made out and the writ appeal is liable to be dismissed. 10. We have heard the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Single Judge has also thoroughly discussed the judgments of the Apex Court cited by both the parties and while relying on the decisions of the Hon'ble Supreme Court in Indru Ramchand Bharvani & Ors. Vs. Union of India & Ors., reported in (1988) 4 SCC 1 and Phoenix ARC Private Ltd. Vs. Vishwa Bharati Vidya Mandir & Ors., reported in (2022) 5 SCC 345 and also other decisions of the Hon'ble Supreme Court, has concluded that the Hon'ble Supreme Court has deprecated the Courts in interfering at the stage of issuance of Show Cause notice and, hence, it is not a fit case for invoking the extraordinary powers under Article 226 of the Constitution of India. 13. The Hon'ble Supreme Court in Indru Ramchand Bharvani (supra) has observed that reasonab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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