2021 (10) TMI 196

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....to whether there has been misuse of Export Incentive Scheme by the petitioner. Support in this regard is sought to be drawn by Mr. Singh, learned advocate for the petitioner from the decision of the Supreme Court reported in 2021 (376) ELT 3 (SC) [Canon India Pvt. Ltd. vs. Commissioner of Customs] dated 9th March 2021. Mr. Singh has also placed reliance on multiple decisions to buttress his contention that even at the stage of show-cause a writ petition would be maintainable if the authority issuing the notice lacks the jurisdiction. Since there is no quarrel with this proposition of law, we do not consider it necessary to refer to all such decisions. 2. It is admitted by Mr. Singh that ever since the impugned show-cause notice dated 23rd ....

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....cause notices ought not to be entertained for the mere asking and as a matter of routine. In an appropriate case, the writ petitioner can invariably be directed to respond to the show-cause notice and raise all points that are highlighted in the writ petition. Whether the show-cause notice is founded on any legal premise is a jurisdictional issue, which can even be urged by the recipient of the notice and such issues can also be adjudicated by the authority issuing the very notice initially, before the aggrieved party could approach the Court. If any authority is required, we may profitably refer to the decision of the Supreme Court reported in (2004) 3 SCC 440 [Special Director and Anr. vs. Mohd. Ghulam Ghouse and Anr.]. 4. Bound by such ....