NATRAJH RAMAKRISHNA Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition has been preferred with the following prayers:-

(2.) Looking to the facts and circumstances of the case, it appears that the petitioner, who was the Chief Operating Officer of M/s KPMG during the period in dispute, has challenged a show cause notice dated 26th June, 2020 issued to him by the Customs authorities (Annexure P-1 to the memo of this writ petition). The respondents have invited reply of the petitioner to the said show cause notice, as stated in para-10 therein.

(3.) Much has been argued by the learned counsel for the petitioner about the lack of jurisdiction on the part of the respondents. We are not in agreement with this contention, the respondents have the power, jurisdiction and authority to issue the aforesaid show cause notice for the alleged breach of Foreign Trade Policy and wrongly availing the benefits under 'Served from India Scheme' (SFIS). The objections articulated by learned counsel for the petitioner are of a nature which can be taken before the authorities, and do not call for a departure from the general principle that a writ petition will not be entertained against issuance of a show cause notice.