B.PRAVEEN KUMAR Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The instant Writ Petition has been filed challenging the non-consideration of the reply dated 17.01.2019, given by the petitioner to the show cause notice dated 17.10.2018, issued by the respondent under Section 28 of the Customs Act, 1962 [hereinafter referred to as 'the Act'].

(2.) According to the learned Counsel for the petitioner, under the recently introduced proviso by the legislature on 29.03.2018, to Section 124 of the Act, once a reply is given to a show cause notice under Section 28 of the Act, the statutory authority will have to consider the same and only thereafter, call for a personal hearing.

(3.) According to the learned Counsel for the petitioner, in the instant case, without considering the reply dated 17.01.2019, the respondent has called for personal hearing on 14.02.2019. According to the learned Counsel, the petitioner had got the license assigned from a third party and the said third party will also have to be issued a show cause notice, which the respondent department failed to do in the instant case.