JUDGMENT :

(Prayer: Writ Petition filed Under Article 226 of the Constitution of India to issue of Writ of Prohibition, forbearing the respondent from any manner proceeding with the adjudication proceedings in F.No.OS.No.1366/2015-AIU-AIR, without issuing written Show Cause Notice under Section 124 of the Customs Act, to the petitioner.)

1. The Amended prayer in the Writ Petition is to forbear the respondent from any manner proceeding with the adjudication proceedings in F.No.OS.No.1366/2015-AIU-AIR, without issuing written Show Cause Notice under Section 124 of the Customs Act [hereinafter referred to as the 'Act'] to the petitioner.

2. The facts in nutshell are that on 23.12.2015, the petitioner arrived to Chennai Airport and the Gold metal in his possession was seized by the Customs Authorities. On the same date, the respondent contends that the petitioner/passenger has given in writing for waiver of Show Cause Notice to be issued by the Customs Department under Section 124 of the Customs Act. Based on the letter of waiver of Show Cause Notice given in writing by the petitioner/passenger, the Department contended that Show Cause Notice need not be issued in the case of the petition