Y.J. ENTERPRISES Vs. COMMISSIONER OF CUSTOMS, CHENNAI

JUDGEMENT

(1.) Heard the learned counsel for the petitioner and the learned counsel appearing for the respondents.

(2.) In this writ petition, the petitioner who is an exporter, is challenging the show cause notice dated 17-3-2001 issued by the Deputy Commissioner of Customs (2nd respondent) under Sec. 124 of the Customs Act, 196

(3.) The case of the department has been set out in the preamble portion of the show cause notice dated 17-3-2001 and it may be necessary to extract the same verbatim below, for proper appreciation of the dispute at hand.