A.S.CONSTRUCTIONS AND LIGHTING CO. Vs. ELANGOVAN

JUDGEMENT

(1.) Since the issue involved in all these Writ Petitions arise out of a common show cause notice issued by the first respondent, they were heard together and are disposed of by this common order.

(2.) The petitioner in W.P. 29743 of 2014 is a Partnership Firm consisting of two partners who are the petitioners in W.P.Nos.29744 and 29745 of 2014 and they are brothers. The Partnership Firm has filed the Writ Petition challenging paragraph No.66 of the show cause notice dated 2.7.2014, issued by the first respondent calling upon the Firm and its partners to show cause as to why the seized 218.104 kgs. of Sandalwood logs valued at Rs.19.72,517/ - attempted to be exported vide shipping bill dated 31.12.2013, should not be confiscated under section 113 (d) and 113 (k) of the Customs Act, 1962 (the Act) and why penalty should not be imposed on them under sections 114 and 114 AA of the Act.

(3.) This Court was not convinced with the submissions made by the petitioner and made it clear that the impugned proceedings is only a show cause notice and it is well open to the petitioner to submit their reply and contest the matter on merits. Having made this clear this Court was inclined to consider the prayer made by the petitioner in W.P.Nos. 29744 and 29745 of 2014, wherein a prayer was made to quash paragraph No.67 of the show cause notice proposing to seize 1686 kg. of Sandalwoods lying in the Office premises of the petitioners on the ground that they were to be exported to China in the guise of handicrafts.