Petitioners Must Respond to Show Cause Notice per Customs Act, 1962; High Court Suggests Appellate Authority for Appeals.

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....Recovery of refund sanctioned - Validity of Show Cause Notice (SCN) - The petitioners have to submit to the jurisdiction of the respondents by filing suitable reply to the impugned Show Cause Notice. If the petitioners suffer an adverse order, there is a hierarchy of the Appellate Authority under the Customs Act, 1962. Therefore, the petitioners have to work out their remedy before the Authorities under the Act. There is no merit in the present Writ Petition - HC....