ORDER :

1. Heard on admission.

2. By instant petition, the petitioners have prayed for issuance of a writ of prohibition, certiorary, mandamus, or any other appropriate writ, order or direction to prohibit the officers of the respondents from taking any coercive action under the provisions of the Customs Act, 1962 (for short ‘the Act of 1962’) against the petitioners. The relief clause further states that prayer made by the petitioners is that such coercive action should not be taken without following the mandatory provisions of the Constitution of India; Section 41A of the Code of Criminal Procedure; without adjudication of the show cause notice; and until collection of credible evidence and forming reasons to believe.

3. Learned counsel for the petitioners argued that the respondent-authorities have issued summons under Section 108 of the Act of 1962 to the petitioners, requiring them to appear before the authorities. According to the learned counsel for the petitioners, the manner in which the respondents are proceeding to make various enquiries/investigations and issuing show cause notice on the allegation of alleged evasion of customs duty during the course of certain transaction