V.K. UDYOG LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) MAINLY two points are raised by Mr. Chowdhury, learned Advocate for the petitioner. The first is that the Additional Director General of Revenue Intelligence did not have the power to issue the subject show cause notice. The second point is that in the facts and circumstances, it was not a case where duty had not been levied or had been short levied or erroneously refunded etc. under Section 28 of the Customs Act, 1962. So, according to Mr. Chowdhury, the heading of the show cause notice Section 28 read with Section 124 of the Customs Act, 1962 is bad in law and that the show cause notice is issued without jurisdiction.

(2.) TO this, Mr. Saraf took me to the body of the show cause notice where there is reference, inter alia, to Section 111[O] of the Customs Act, 1962.

(3.) ON the prima facie case before me, I am not minded to stay the adjudication of the subject show cause notice. But it will be open for the writ petitioner to raise either of the above two objections before the Commissioner of Customs. Mr. Chowdhury submits that he should decide these objections as preliminary issues. In my opinion, it will be up to the adjudicating authority to decide, whether to resolve these issues as preliminary issues or to resolve them along with other issues involved in the show cause notice.