M/S.Jai Shree Impex v. Additional Director General

IN THE HIGH COURT OF JUDICATURE OF MADRAS

DATED: 04.07.2019

CORAM:

THE HONOURABLE MR. JUSTICE M.S. RAMESH W.P.No.4291 of 2010 & MP.No.1 of 2010 M/s.Jai Shree Impex Represented by its Partner Manav Malik House No.32, VPO, Kundli, Sonepat, Haryana

...Petitioner

Vs Additional Director General, Directorate of Revenue Intelligence, 25, Gopalakrishna Road, T.Nagar, Chennai - 600 017.

...Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records relating to show cause notice No.VIII/48/04/2009/TTN dated 08.09.2009 passed by the respondent and quash the same as arbitrary and illegal.

For Petitioner : No Appearance For Respondent : Mr.A.Zakir Hussain, Govt.Advocate

O R D E R

The impugned order in the present writ petition is to quash the show-cause notice dated 08.09.2009, whereby the petitioner has been called upon to give his explanation as to that penalty should not be imposed on him under Section 112(a) and 114AA of the Customs Act, 1962.

2. The petitioner has raised several grounds challenging the show-cause notice by terming it to be one issued without jurisdiction. A perusal of all the grounds raised in the present writ petition shows that, the petitioner has vested the https://hcservices.ecourts.gov.in/hcservices/

authority on the facts of this case and as attended to justify the action contemplated against him through the show-cause notice, in my view, these grounds can be given by way of explanation to the show-cause notice and since the jurisdiction of the authorities to issue the show-cause notice is not under challenged in the present writ petition as evidence to the grounds raised by the petitioner, it would not be appropriate in this Court to interfere in the same.

3. Accordingly, the writ petition stands dismissed, with the liberty to the petitioner to give his explanation to the showcause notice, within a period of 30 days from the date of receipt of a copy of this order. Consequently, connected miscellaneous petition is closed. No Costs.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar Pkn.

To Additional Director General, Directorate of Revenue Intelligence, 25, Gopalakrishna Road, T.Nagar, Chennai - 600 017.

+1cc to Government Pleader sr.56889 W.P.No.4291 of 2010 vsn-II(co) nr 18/09/2019 https://hcservices.ecourts.gov.in/hcservices/