S KANNAN Vs. COLLECTOR OF CUSTOMS MADRAS

JUDGEMENT

(1.) WHEN W.M.P. No. 11975 of 1994 for an injunction filed by the Writ Petitioner and W.M.P. No. 24245 of 1994 filed by the Department for vacating the injunction came up before this Court, the main Writ Petition itself has been heard, having regard to the nature of the claim and the stage of the proceedings before the authorities below.

(2.) THE above writ petition has been filed for a writ of certiorari to call for and quash the proceedings on the file of the 2nd respondent in file No. SIB/136/93/S16/3/94 SIB, dated 28 -3 -1994 whereunder the 2nd respondent came to issue a show cause notice under Section 124 of the Customs Act, 25 of 1962 (hereinafter referred to as the Act), calling upon the petitioner to show cause to the Collector of Customs -II, Customs House, Madras -1, as to why 25, 725 pieces of snake skins with an estimated market value of Rs. 50 lakhs attempted to be illegally exported out of India, be not confiscated under Sections 113(d) and 113(i) of the Act and the levy of penalty under Section 114(i) of the Act should not be made for the various acts, referred to in detail in the show cause notice under challenge. On receipt of the above show cause notice, the petitioner has filed this Writ Petition.

(3.) HAVING regard to the nature and stage of the proceedings before the authorities below, I consider it inappropirate as also not desirable to advert to the various claims made on the merits of the case, except referring to one ground, among other grounds, on which the impugned show cause notice is challenged. The said ground of challenge is based on the provisions contained in Section 122 of the Act and based also on the fact of the market value of the goods alleged to have been exported, as given in the show cause notice itself, which renders the 2nd respondent -authority lacking in jurisdiction to issue such a notice. While admitting the writ petition, interim injunction has been granted by this Court on 27 -4 -1994.