TMI Blog2019 (2) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... the reply dated 17.01.2019, can be placed during the personal hearing before the respondent also. Ultimately, if the respondent fails to consider the submission of the petitioner in its final order under Section 124 of the Act, the petitioner has got alternate efficacious statutory remedy under the Act to redress his grievance. This Court is of the considered view that the Writ Petition filed by the petitioner is too premature and is devoid of any merits - this Court is inclined to direct the respondent to duly consider the reply dated 17.01.2019 to the show cause notice issued under Section 28 of the Customs Act, in accordance with law by giving the petitioner adequate opportunity during the personal hearing - petition disposed off. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore this Court under Article 226 of the Constitution of India, unless and until there is violation of the principles of natural justice or the authority concerned has issued the show cause notice without any jurisdiction. 5.Even though, the learned Counsel for the petitioner submits that the authority concerned has issued the show cause notice without jurisdiction, the petitioner has approached this Court even before final orders were passed by the respondent under Section 124 of the Act. 6.The show cause notice is a primary stage of adjudication and is not an order of any authority. The newly introduced proviso by the legislature on 29.03.2018 to Section 124 of the Act also does not make it mandatory for the authority concerned to co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any miscarriage of justice. The rights of the petitioner has been adequately protected under the Act, to redress his grievance. 9.Therefore, in the light of the above observations, this Court is of the considered view that the Writ Petition filed by the petitioner is too premature and is devoid of any merits. However, considering the submissions made by the learned Counsel for the petitioner, this Court is inclined to direct the respondent to duly consider the reply dated 17.01.2019 to the show cause notice issued under Section 28 of the Customs Act, in accordance with law by giving the petitioner adequate opportunity during the personal hearing as and when it takes place. 10.With the above direction, the Writ Petition is disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|