2025 (7) TMI 1874

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. PC.:-(PER M. S. SONAK, J.) 1. Heard learned counsel for the parties. 2. The challenge in this petition is to the impugned show cause notice dated 24 July 2023 issued by the Directorate of Revenue Intelligence (Respondent No. 2). 3. Since an apprehension was expressed that the Respondents would sell the gold seized from the parties without issuing any formal confiscation orders, we d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to sustain such an allegation and, therefore, the show cause notice is wholly without jurisdiction. 6. Based on the contentions advanced before us, we are unable to accept that the impugned show cause notice is wholly without jurisdiction and warrants interference at this stage. The show-cause notice contains allegations, and the Petitioner has already filed a response denying such allegations.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Besides, until the show cause notice is disposed of and for a period of at least six weeks thereafter, in case any adverse orders are made against the Petitioner, the seized gold must not be disposed of by the Respondents. 8. Accordingly, by keeping open all contentions of all parties, including Petitioner's contentions as may have been raised in this petition, we dispose of this petition by d....