2019 (2) TMI 1261

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....ay Karthikeyan ORDER ************ 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 r....

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....respondent has not passed final orders. It is settled 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 t....

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....inal orders under Section 124 of the Act. Therefore, the 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....

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....he petitioner has been adequately protected under the Act, to redress his grievance. 9.Therefore, in the light of the above observations, this Court is of the considered view that the Writ Petition filed by the petitioner is too premature and is devoid of any merits. However, considering the submissions made by the learned Counsel for the petitioner, this Court is inclined to direct the respond....