2016 (11) TMI 1636

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....e petitioner before this court has filed this present petition against the 'Panchanama' dated 19-05-2016, by which certain goods have been seized from the Excise Department. Seizure memo is under challenge. However, reply has been filed. Learned counsel for the respondent has drawn the attention of this court towards show cause notice issued u/s 124 of the Customs Act, 1962. His content....

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....oes not give rise to any cause of action, because it does not amount to an adverse order which affects the rights of any party unless the same has been issued by a person having no jurisdiction to do so. It is quite possible that after considering the reply to the show-cause notice or after holding an enquiry the authority concerned may drop the proceedings and / or hold that the charges are not e....