2010 (1) TMI 671

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..... Kumar Goel, J.]. - This petition seeks quashing of notice dated 8-6-2009, Annexure P.9 calling upon the petitioner to show cause why approval for provisional attachment of plot in question under Section 28BA of the Customs Act, 1962 (for short, 'the Act') be not granted. 2. Case of the petitioner is that he was falsely implicated on the allegation of misdeclaration by firms/companies engag .....

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..... ow Cause Notice dated 5-2-2009 under Section 28 of the Act was pending against the petitioner alleging evasion of duty to the extent of Rs. 712.77 crores and misdeclaration of value of goods. During investigation, statement of the petitioner was recorded wherein he admitted mis-declaration and undervaluation of imports in the name of bogus firms. Impugned action was necessary for safeguarding the .....

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..... petitioner has been offered opportunity by way of Show Cause and this petition is premature. The impugned notice cannot be held to be mala fide or without jurisdiction. 7. We have considered the rival submissions. 8. We are of the view that the petition is premature at this stage. Merely because a contempt petition is pending, cannot be a ground to hold that the Show Cause Notice is m .....

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