2017 (1) TMI 748

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....stoms<br>P. N. Prakash, J. For the Petitioner : Mr. Velayutham Pitchiah for Mr. Lakskhmipathy For the Respondent : Mr. J. Madhanagopal Rao, Mr. Pramod Kumar Chopda, Mr. V. Sundareswaran ORDER In this writ petition, the petitioner impugns the show cause notice dated 25.02.2003 issued by the third respondent. 2 The facts of the case have been set down in paragraph nos.2.4 to 2.6 of th....

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....r, export obligations were fulfilled in respect of 10 DEEC licenses; that out of these 10 licenses, 4 licenses were redeemed, applications were made for redemption of 2 licenses and 4 licenses were not redeemed so far; that in respect of the remaining 3 licenses, export obligation was not fulfilled in respect of two licenses bearing Nos.0410028056/4.7.2002 and 0410031501/24.9.2002 and no import wa....

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....e at the premises of M/s. Baburam Prem Chand, Chennai was seized under mahazar on 5.12.2002; that the petitioner had diverted under letter/delivery note dated 22.10.2002 a quantity of 41.715 MT of duty free imported inputs to M/s. Modern Steel Industries, Chennai and out of the said quantity, 6.110 MT which was physically available at M/s. Modern Steel Industries was seized under mahazar on 5.12.2....

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.... in law. 5 The scope of judicial review of a show cause notice is indeed very limited and minimal, inasmuch as it should be shown that the officer himself does not have the jurisdiction to issue the show cause notice. 6 The issue as to whether the Directorate of Revenue Intelligence has power to issue show cause notice is no longer res integra in view of the judgment of this Court in Abishek....