2026 (6) TMI 1068

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.... ("Impugned Show Cause Notice" for short), primarily on the ground of it being issued without jurisdiction and in violation of the settled principles of natural justice. 2. Rule. Rule made returnable forthwith with the consent of the parties. 3. The Petitioner is engaged in the manufacture of two wheeler passenger cars, light and heavy trucks, tractors and parts of such vehicles ("subject goods" for short) in their factories, located pan India. It is between the period 1st July 2020 to 31st August 2024 that the Petitioner imported the subject goods vide bills of entry as detailed in Annexure A to G of the Impugned Show Cause Notice. 4. Mr. Patil, the learned counsel for the Petitioner would strenuously contend that the Impugned Sho....

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....or, Adjudicating Authority, Directorate of Enforcement and Anr. Civil Appeal No. 4167 of 2026, dated 1 April 2026 more particularly, in paragraph 32 of the said decision. This is to the effect that if the Impugned Show Cause Notice is issued either without jurisdiction or in abuse of process of law, certainly, in that case, the Courts would not hesitate to interefere even at stage of issuance of Show Cause Notice. 9. Mr. Ochani, learned counsel for the Respondents has raised a preliminary objection on maintainability of the Petition both in law as well as in facts and circumstances of the case. He submits that the Petitioner having approached this Court at the Show Cause Notice stage has failed to follow the prescribed statutory procedur....

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....es of levy of Customs duty. This, in our view, does not preclude the Petitioner from filing a reply to the said Impugned Show Cause Notice and pointing out the stand of the Petitioner supported by reasons, before the authority in a statutory Appeal. 14. Upon hearing Mr.Patil, it is needless to clarify that the salutary principles laid down with regard to interference at the Show Cause Notice stage cannot be disputed. There can be no quarrel with the principles reiterated in the decision in J. Sri Nisha (supra) cited by Mr. Patil in this regard. We have perused the Impugned Show Cause Notice and taken note of the nature and contents thereof. However, in our view, present case does not carve out such exceptions. 15. We also find that th....