Show cause notice in drawback proceedings need not be quashed where customs adjudication on merits is still pending.

Interference with a show cause notice in drawback proceedings was unwarranted where the dispute had to be adjudicated by the customs authority under the statutory scheme governing non-realisation of export proceeds within the prescribed time. The authority was required to consider the reply and supporting documents already filed, and, if necessary, grant clarification and a personal hearing before passing a speaking order on merits. The writ petition dismissal was affirmed, while the matter was left for adjudication by the competent authority in accordance with law.

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Issues: Whether a writ appeal challenging the dismissal of a writ petition against a show cause notice was maintainable in the absence of a cause of action, and whether the respondent should be directed to decide the matter on merits after considering the appellant's reply and documents.

Analysis: The appeal arose from a challenge to a show cause notice issued in drawback proceedings. The appellant had already submitted a reply with supporting certificates, and the matter was pending before the competent customs authority. In these circumstances, interference with the notice itself was unwarranted, since the dispute required adjudication by the authority in accordance with the statutory scheme governing recovery of drawback where export proceeds are not realised within the prescribed time. At the same time, the authority was required to consider the reply already filed and, if needed, give an opportunity for clarification and personal hearing before passing a speaking order on merits.

Conclusion: The dismissal of the writ petition was affirmed, and the customs authority was directed to complete adjudication on merits and in accordance with law after considering the appellant's reply and granting further hearing if required.

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