2001 Supreme(SC) 1777

SUPREME COURT OF INDIA
B.N. KIRPAL, N. SANTOSH HEGDE, SHIVARAJ V. PATIL, JJ.
Dr. Shashank Bhalchandra Subhedar – Petitioner
Versus
Commissioner of Customs – Respondent
Special Leave Petition (Civil) Nos. 12265, 12487 of 2001
Decided On : 06-08-2001

The appropriate remedy for challenging a show cause notice under the Customs Act is to file a reply to the show cause and take recourse to the proceedings available under the Act.

Headnote:

High Court Jurisdiction - Writ Petition - Show Cause Notice - Customs Act - The High Court dismissed the writ petition challenging the show cause notice issued under the Customs Act, stating that the appropriate remedy for the aggrieved person is to file a reply to the show cause and take recourse to the proceedings available under the Act.

Fact of the Case:

The High Court dismissed the writ petition challenging the show cause notice issued under the Customs Act, stating that the appropriate remedy for the aggrieved person is to file a reply to the show cause and take recourse to the proceedings available under the Act.

Finding of the Court:

The High Court should not have entertained the writ petition under Article 226 of the Constitution of India against the show cause notice issued under the Customs Act. The observations of the High Court will not stand in the way of the petitioners. The Special Leave petitions stand dismissed accordingly.

Issues: Jurisdiction of High Court, Writ Petition against Show Cause Notice under Customs Act

Ratio Decidendi: The appropriate remedy for the person aggrieved by a show cause notice issued under the Customs Act is to file a reply to the show cause and take recourse to the proceedings available under the Act.

Final Decision: The Special Leave petitions stand dismissed accordingly.