2018 (4) TMI 1437

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....he Petitioner : Mr. T. Ramesh For The Respondent : Mrs. Hema Muralikrishnan Central Government Standing Counsel ORDER This writ petition is filed against the show cause notice dated 31. 10. 2017, issued under Section 28 and Section 124 of the Customs Act, 1962, calling upon the petitioner and two others to show cause as to why the confiscation of the subject matter goods shall not be made....

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....nt, who issued the show cause notice, is not having jurisdiction to issue the same, only on the claim that it was issued on a wrong person. Needless to say, that the question whether a notice issued was on right person or wrong person, is a factual issue of the matter, which has to be necessarily considered and decided by the authority, who issued the said notice. Therefore, it does not mean that ....

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....e master mind in committing the offence, has not been issued with any show cause notice and therefore, the second respondent is not justified in issuing the show cause notice to the petitioner, which is impugned in this writ petition. Again this contention is another factual aspect of the matter, which has to be raised and to be considered and decided by the second respondent. 5. Accordingly, t....