2019 (2) TMI 1261

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....The instant Writ Petition has been filed challenging the non-consideration of the reply dated 17.01.2019, given by the petitioner to the show cause notice dated 17.10.2018, issued by the respondent under Section 28 of the Customs Act, 1962 [hereinafter referred to as 'the Act']. 2.According to the learned Counsel for the petitioner, under the recently introduced proviso by the legislature....

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....ed law that a show cause notice cannot be challenged before this Court under Article 226 of the Constitution of India, unless and until there is violation of the principles of natural justice or the authority concerned has issued the show cause notice without any jurisdiction. 5.Even though, the learned Counsel for the petitioner submits that the authority concerned has issued the show cause noti....

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....authority to consider the reply to the show cause notice well before passing final orders is purely discretionary. 8.As observed above, only in cases where the show cause notice was issued without jurisdiction, this Court can exercise the power under Article 226 of the Constitution of India. In the instant case, after receipt of the reply from the petitioner, the respondent has fixed a date for p....