9911796707
TMI Blog2018 (11) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has been engaged in the business of servicing the second hand computer hardware viz., routers, Hard disk, etc., besides trading in accessories, parts and consumables for the aforesaid hard wares. The Company belongs to the petitioner has licensed to import and export under IEC Code: 0411014552. 3.The petitioner has challenged the show cause notice issued under Section 124 of the Customs Act, mainly on the ground that the respondents have not supplied all the relied upon documents in the impugned show cause notice, enabling the writ petitioner to submit his explanations / objections in respect of the allegations set out in the notice. 4.It is further contended that the basis for the violation of the goods seized in as much as i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by producing all the original documents and by adducing evidences before the competent authorities, at the time of hearing / enquiry. Contrarily, the writ petition cannot be filed, challenging the very show cause notice, setting out the facts and circumstances of the case. 7.The plain reading of the affidavit filed by the writ petitioner in support of the writ petition, portrays that the writ petitioner is totally in dark in respect of the allegations set out in the show cause notice. Such an attitude of the writ petitioner can never be trusted upon. The petitioner is doing the business of importing and exporting of Computer parts. All the manufacturing details, serial numbers and the particulars would be certainly available with the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice in a routine manner. Judicial review against the show cause notice is certainly limited. A show cause notice can be challenged, if the same has been issued by an incompetent authority, having no jurisdiction or if an allegation of mala fides are raised or if the same is in violation of the statutory rules in force. Even, in case of raising an allegation of mala fides, the authorities against whom such an allegation is raised, to be impleaded as party respondent in the writ proceedings in his personal capacity. In the absence of any one of these legal grounds, no writ proceedings can be entertained against the show cause notice. Intermittent Intervention in statutory proceedings are not preferable and the authorities c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such writ petitions. Such an attitude of the officials are also to be construed as negligence and dereliction of duty. The officials, on receipt of the Rule Nisi Notice from the Honb'le High Court, must act without any further delay in order to protect the interests of the Department and the public revenue. Thus, if the negligence, dereliction of duty is found against the officials, the competent authorities are bound to initiate suitable disciplinary actions against all such officials. 12.The statutory proceedings initiated based on certain materials available on record, must reach its logical conclusion. In the present case on hand, the writ petitioner has raised certain grounds by stating that along with the show cause notice, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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