9911796707
TMI Blog2024 (6) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Indru Ramchand Bharvani [ 1988 (7) TMI 78 - SUPREME COURT ] has observed that reasonable belief as to smuggled goods had been explained by the Hon ble Supreme Court in State of Gujarat vs. Mohanlal Jitamalji Porwal Anr. [ 1987 (3) TMI 111 - SUPREME COURT ], wherein the Hon ble Supreme Court observed whether or not the official concerned has seized the article under reasonable belief that the goods are smuggled goods is not a question on which the Court can sit on appeal. The circumstance under which the officer entertains reasonable belief have to be judged from his experienced eye who is well equipped to interpret the suspicious circumstances to form a reasonable belief. In the present case, the officer concerned acted on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er under section 110 of the Customs Act, 1962 (herein after referred to as Customs Act ). The appellants had also challenged the validity of the Show Cause Notice dated 26.02.2021, issued by the officials of the respondent customs department while exercising power under section 124 of the Customs Act. 3. The learned counsel appearing for the appellants has vehemently argued that the action of the respondent customs department of seizing the areca nuts while exercising the power under section 110 of the Customs Act is absolutely without jurisdiction and cannot be sustained. It is contended that as per section 110 of the Customs Act, seizure proceedings can be initiated only by a proper officer when he/she has the reason to believe that any g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants has submitted that the learned Single Judge has not appreciated the contentions of the petitioners/appellants in right perspective and has dismissed the writ petition as being not maintainable in an illegal manner. In support of the above contentions, learned counsel for the appellants has placed reliance on various pronouncement of the Hon ble Supreme Court, which were also pressed into service before the learned Single Judge, and has contended that a writ petition filed by the appellants under Article 226 of the Constitution of India against a Show Cause notice is very much maintainable where the person aggrieved with the Show Cause notice demonstrates that the same is illegal and without jurisdiction. 7. It is further contended by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir response and the proceedings in relation to the said Show Cause notice are pending consideration with the competent authority. It is therefore prayed that no case for interference is made out and the writ appeal is liable to be dismissed. 10. We have heard the learned counsel for the parties and have also perused the material available on record. 11. The learned Single Judge, after taking into consideration the arguments advanced on behalf of the parties, has concluded that the scope of challenging a Show Cause notice is very limited and circumscribed. It is the view of the learned Single Judge that challenge to a Show Cause notice can be made if the following conditions are fulfilled, which are: (i) lack of jurisdiction; (ii) lack of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of issuance of Show Cause notice and, hence, it is not a fit case for invoking the extraordinary powers under Article 226 of the Constitution of India. 13. The Hon ble Supreme Court in Indru Ramchand Bharvani (supra) has observed that reasonable belief as to smuggled goods had been explained by the Hon ble Supreme Court in State of Gujarat vs. Mohanlal Jitamalji Porwal Anr., reported in (1987) 2 SCC 364 , wherein the Hon ble Supreme Court observed whether or not the official concerned has seized the article under reasonable belief that the goods are smuggled goods is not a question on which the Court can sit on appeal. The circumstance under which the officer entertains reasonable belief have to be judged from his experienced eye who is we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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