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    <title>2019 (12) TMI 198 - KARNATAKA HIGH COURT</title>
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    <description>The court found the show cause notice issued under Section 28 of the Customs Act, 1962 to be valid and not lacking jurisdiction. It concluded that the writ petition was premature, directing the petitioner to submit a reply/explanation before the respondent for further consideration. The court emphasized providing a reasonable opportunity of hearing to the petitioner and disposed of the writ petition, leaving all rights and contentions of the parties open.</description>
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      <description>The court found the show cause notice issued under Section 28 of the Customs Act, 1962 to be valid and not lacking jurisdiction. It concluded that the writ petition was premature, directing the petitioner to submit a reply/explanation before the respondent for further consideration. The court emphasized providing a reasonable opportunity of hearing to the petitioner and disposed of the writ petition, leaving all rights and contentions of the parties open.</description>
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