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    <title>2021 (2) TMI 981 - KERALA HIGH COURT</title>
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    <description>The court dismissed the petition challenging the Show Cause Notice under Section 124 of the Customs Act, 1962, emphasizing that it was premature as the petitioners had the opportunity to present their case during the show cause proceedings before the Customs Department. The court highlighted the importance of allowing the department to complete its inquiry and provide the petitioners with a chance to respond to the allegations before seeking judicial intervention.</description>
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      <description>The court dismissed the petition challenging the Show Cause Notice under Section 124 of the Customs Act, 1962, emphasizing that it was premature as the petitioners had the opportunity to present their case during the show cause proceedings before the Customs Department. The court highlighted the importance of allowing the department to complete its inquiry and provide the petitioners with a chance to respond to the allegations before seeking judicial intervention.</description>
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