1992 (4) TMI 51

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....e respondents to withdraw, recall and/or set aside the Show Cause Notice dated March 8, 1990 issued by the respondent No. 2 Assistant Collector of Customs for appraising Group II and for release of the goods covered under Invoices and Bills of Entry being Annexures 'D' & 'F' to the writ petition in the Bengal Bonded Warehouse without claiming any further or additional duty and/or in excess of what....

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....rd programme given by the manufacturer and the petitioners were directed to submit reply to the said Show Cause Notice. 4. Being aggrieved the petitioners have challenged the said notice on the ground that the purported Show Cause Notice had been issued arbitrarily and without any application of mind. It is asserted that the demand of the concerned authorities made in the Show Cause Notice to s....

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....er to obtain reliefs in the manner as prayed for. 6. Both the ld. lawyers of the respective parties have made lengthy submissions before this Court in support of their clients. Written Notes have also been filed giving reference of a number of decisions. 7. This Court having heard the learned lawyers of both sides finds that the scope of the present writ petition is very much limited. Notice....

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....ing any interference. This Court with great anxiety has looked into the matter. It does not appear that the issuance of the notice, ipso facto is bad and any interference requires. 'There is a reference of a case decided by this Bench reported in 1989 (44) E.L.T. 409 (Cal.) (Shawkat Kamal v. Collector of Customs). The facts of the present case are quite distinguishing and the ratio of the said jud....