Show cause notice challenge fails where customs jurisdiction is prima facie disclosed and no patent lack of jurisdiction exists.

A writ court should not interfere at the show cause notice stage unless there is a clear and patent absence of jurisdiction. Here, the customs notice alleged misuse of a duty exemption and breach of import conditions under the customs notification, which disclosed a prima facie customs issue for the issuing authority to examine first. The petitioners' reliance on the aviation permit regime did not establish an absolute want of customs jurisdiction, particularly as they had already replied to the notice and had earlier withdrawn a related writ petition. The challenge to the notice was therefore rejected and extraordinary jurisdiction was declined.

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Issues: Whether the writ petition challenging the show cause notice on the ground of want of jurisdiction was maintainable.

Analysis: The petitioners sought to restrain customs proceedings against the imported aircraft by contending that the customs authority lacked jurisdiction because the aircraft import and its use were governed by the aviation permit regime. The Court held that the notice alleged misuse of the duty exemption and violation of the import conditions under the customs notification, and therefore disclosed a prima facie customs issue. It further noted that the petitioners had earlier withdrawn a writ petition after the respondents stated that an inquiry and final order would be taken up, and the petitioners had already submitted a reply to the notice. In these circumstances, the matter did not disclose a patent or absolute want of jurisdiction warranting interference at the show cause stage.

Conclusion: The challenge to the show cause notice was rejected and the writ petition was held not to be fit for exercise of extraordinary jurisdiction.

Ratio Decidendi: A writ court should not interfere with a show cause notice unless there is a clear and patent absence of jurisdiction, especially where the notice raises a prima facie customs violation that can be examined by the issuing authority in the first instance.

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