Invalidity of 'Show Cause Notice' under Customs Act, 1962 due to improper officer; consolidated hearing ordered

The court held that the 'Show Cause Notice' (SCN) issued under Section 28(4) of the Customs Act, 1962 was invalid as it was not issued by a 'proper officer' as defined by relevant sections of the Act. The court referred to established principles from previous cases and directed a consolidated hearing for related writ petitions on the same issue. The matter was rescheduled for the next hearing, with a specific date set for the listing, emphasizing the mandatory nature of the listing.

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Issues: Challenge to Show Cause Notice under Section 28(4) of the Customs Act, 1962

In this judgment, the main issue revolves around the challenge to a 'Show Cause Notice' (SCN) issued under Section 28(4) of the Customs Act, 1962. The petitioners argue that the notice was not issued by a proper officer. The court notes that the matter is governed by the principles established in the Canon India case and the Agarwal Metals case by the Hon'ble Supreme Court. It is emphasized that the impugned SCN was not issued by a 'proper officer' as defined under the relevant sections of the Customs Act, based on the precedents set by the aforementioned cases. The Solicitor informs the court about a review petition filed in the Supreme Court and requests a rescheduling of the matter, ensuring that the impugned SCN will be put on hold until the next listing.

Furthermore, another aspect of the case is highlighted, where the counsel for the writ petitioner mentions a batch of pending writ petitions addressing the same issue. The court directs the registry to group all the related writ petitions together for a consolidated hearing in the next listing under the caption 'SCNs under Section 28(4) of Customs Act.' The case is scheduled for the next hearing on a specific date, with a clear instruction that the listing is mandatory.

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