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TMI Blog2024 (7) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... b-section 4 of Section 28 r/w Section 124 and Section 110AA of the Customs Act. It also appears that such show cause notice sets out reasons for invoking sub-section 4, including suppression of facts and wilful misstatement. Sub-section 34 of Section 2 of the Customs Act defines Proper Officer widely as meaning an officer of customs who is assigned specific functions under the Customs Act. The petitioner is unable to establish that the Commissioner of Customs does not qualify as a proper officer for purposes of initiating proceedings under sub-section 4 of Section 28 of the Customs Act. The show cause notice was issued on 30.10.2023, which prima facie appears to be within the 5 year period of limitation under sub-section 4 of Section 28. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction. He submits that only the proper officer is conferred with the power to initiate proceedings under Section 28, whereas the show cause notice has been issued by a person other than the proper officer. He further submits that the relevant goods were imported in the year 2019 and, therefore, the show cause notice is beyond the period of limitation prescribed in sub-section 1 of Section 28 of the Act. He also submits that the partnership firm is currently unable to carry on business, including on account of the lookout notice issued to the managing partner. In these circumstances, he submits that interference with the show cause notice and look out notice is warranted. 4. Mr. V. Sundareswaran, learned senior standing counsel, accepts noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h prima facie appears to be within the 5 year period of limitation under sub-section 4 of Section 28. A challenge to a show cause notice would ordinarily lie only if such show cause notice was issued without jurisdiction or if no case is made out even assuming that the allegations in the show cause notice are correct. This case does not fall within either of these categories. The petitioner has also not made out a case to interfere with such show cause notice for any other sufficient reason. 8. As regards the lookout notice, such look out notice should be challenged in accordance with law by a person to whom such look out notice was issued. This writ petition has been filed by the partnership firm and not by the individual to whom the looko ..... X X X X Extracts X X X X X X X X Extracts X X X X
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