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2019 (3) TMI 1720

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..... the fact situation of the case, the questions of fact arise for adjudication in these writ petitions. Therefore, this Court in exercise of extraordinary jurisdiction under Article 225 of the Constitution of India which otherwise is discretionary in nature is not inclined to interfere at this stage. Petition disposed off. - Writ Petition No. 3796 of 2018 (GM-CUS) with W.P. No. 3795 of 2018 (GM-RES) - - - Dated:- 12-3-2019 - Alok Aradhe, J. Shri Kiran S. Javali, Advocate, for the Petitioner. Shri Jeevan J. Neeralagi, Advocate, for the Respondent. ORDER Mr. Kiran S.Javali, Learned Counsel for the petitioner. Mr. Jeevan J. Neeralagi, Learned Counsel for respondent Nos. l and 2. 2. The writ petitions are admitte .....

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..... on were dispatched on 17-10-2017 and the show cause notice is premature and has been issued in anticipation and on assumption of facts. It is further urged that confiscation of the products can take place under Section 125 of the Act even in the absence of the products. Therefore, the impugned show cause notice be quashed and the petitioner be granted the custody of the products. On the other hand, Learned Counsel for the respondents submitted that the jurisdiction of the competent authority to issue the impugned show cause notice has not been challenged by the petitioner. It is further submitted that Section 18 of the Act has no application to the fact situation of the case as same deals with provisional assessment and the products in ques .....

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..... w the facts of the case in hand may be seen. From perusal of the grounds as well as the submissions made on behalf of the petitioner it is evident that the impugned show cause notice has not been assailed on the ground that the authority issuing the show cause notice had no jurisdiction to do so. Mere issuance of show cause notice asking the petitioner to show cause against the action proposed therein cannot tantamount to infringement of the fundamental right of the petitioner. Even otherwise, the authority is well within its rights to exercise its statutory powers to issue the show cause notice which has not been questioned by the petitioner in the instant case. In the fact situation of the case, the questions of fact arise for adjudicatio .....

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