Court orders further case consideration, petitioner to cooperate, no publication without authorization. Respondents defend show-cause notices.

The Court directed the case for further consideration on 3rd March 2021, instructing the petitioner to cooperate with the adjudication process regarding the challenged show-cause notices. Additionally, any adjudication order concerning the petitioner is prohibited from publication or communication without the Court's authorization. The respondent nos. 2 and 3 defended the validity of the notices, arguing that the issuing officer was duly authorized, empowered, and had the necessary jurisdiction. They contended that challenging such notices in writ jurisdiction is impermissible, citing relevant judgments to support their position.

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Issues:
Challenge to jurisdiction of officer issuing show-cause notices under Customs Act, 1962.

Analysis:
The petitioner has challenged the validity of two show-cause notices dated 29th December, 2019, and 2nd February, 2020, contending that they were not issued by a "Proper Officer" as required under Sections 2(34), 28, and 124 of the Customs Act, 1962. The petitioner has cited a relevant judgment to support this argument.

The respondent nos. 2 and 3 have defended the validity of the notices, asserting that the officer issuing the notices was duly authorized and empowered. They have referenced a notification from 6th July, 2011, and various judgments to support their position, including a Division Bench judgment from 2019. They argue that the officer in question had the necessary jurisdiction to issue the show-cause notices.

Relying on the judgments cited, the respondent nos. 2 and 3 have contended that challenging a show-cause notice in writ jurisdiction, as attempted by the petitioner, is not permissible. They have referred to additional judgments to support their stance on the matter.

The Court has directed the case to be listed for further consideration on 3rd March, 2021. In the interim, the petitioner has been instructed to cooperate with the adjudication process concerning the show-cause notices. However, any adjudication order related to the petitioner is prohibited from being published or communicated without the Court's permission.

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