2019 (5) TMI 1652 - SC - Customs

Validity of SCN - During the pendency of these SLPs, SCN came to be issued by the competent authority, which has been duly served on the petitioner(s) - HELD THAT - The petitioner(s) may have to assail the said show cause notice in the first instance. We permit the petitioner(s) to pursue such remedies, including filing of Writ Petition before the High Court, as may be available against the said show cause notice, which be decided on their own merits and in accordance with law. If the Writ Petition is filed before the High Court, we request the High Court to consider the prayer for interim directions expeditiously on its own merits after hearing all concerned - SLP disposed off.

Summary

The Supreme Court of India disposed of Special Leave Petitions, allowing the petitioner(s) to challenge a show cause notice by filing a Writ Petition before the High Court. The High Court is requested to consider any interim directions promptly after hearing all parties.