Writ interference with Customs show-cause notice declined where no jurisdictional reply was filed and delay was unexplained.

A writ challenge to a Customs Act show-cause notice was declined where the petitioners did not file any reply raising the jurisdictional objection before approaching the HC. The Court noted that the petition was filed after more than three months from issuance of the notice and found no good ground to exercise writ jurisdiction in these circumstances. The challenge to the notice therefore failed.

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Issues: Whether the Court should interfere with a show-cause notice issued under the Customs Act, 1962 when the petitioners had not filed any reply raising the jurisdictional objection and had directly approached the Court after more than three months.

Analysis: The petition challenged the show-cause notice on the ground that the notice-issuing authority lacked jurisdiction, but no reply had been submitted to the notice raising that objection. The petitioners approached the Court after a delay of more than three months from issuance of the notice. In these circumstances, the Court found no good ground to exercise writ jurisdiction.

Conclusion: Interference with the show-cause notice was declined, and the challenge failed.

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