2021 (2) TMI 981

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.... SMT.SWATHY E.S. RESPONDENTS: SRI SREELAL N,WARRIER JUDGMENT Heard learned Counsel for the petitioner. The petition is with the following prayers: a) issue a writ in the nature of certiorari or any other appropriate writ, order or direction to call for the records of proceedings leading to Exhibit P13 SCN and quash the same. b) Issue a writ of mandamus or any ot....

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....there is any smuggler who has smuggled the gold. It is not alleged that the petitioner is a smuggler of the gold. Learned Counsel for the petitioner further argued that there is no iota of evidence on record of the respondent authority to show that the petitioner has dealt with smuggled gold. There is no name of smuggler who allegedly supplied gold to the petitioner in the Show Cause Notice. As pe....

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.... the effect that the petitioner has engaged in the illegal act of bringing gold received from different jewellers and shop persons without documents from Chennai and other parts of Tamil Nadu, through his five regular carrier passengers. It is further averred that the petitioner is engaged in illegal transaction of smuggled gold in huge quantity under the shadow of gold manufacturing and he has de....

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....rovisions under which the action is sought to be taken against the petitioner, for which an opportunity of hearing is being accorded to him in pursuant to the provisions of Section 124 of the Customs Act, 1962. 7. In this view of the matter, the petition itself is premature. It is just at the stage of show cause. Petitioner is free to advance all his contentions before the competent authority o....