The Court allowed the petitioner to submit a detailed reply to a show cause notice, directing the respondents to consider all contentions, including jurisdiction and limitation, and grant a personal hearing in accordance with the principles of natural justice.

3. PRINCIPAL COMMISSIONER/

COMMISSIONER OF CUSTOMS

BANGALORE AIRPORT AND AIR CARGO COMPLEX,

BANGALORE INTERNATIONAL AIRPORT,

DEVANAHALLI, BANGALORE - 560 300.

4. PRINCIPAL COMMISSIONER/

COMMISSIONER OF CUSTOMS

CHENNAI-II, CUSTOM HOUSE,

60, RAJAJI SALAI

CHENNAI - 600 001.

5. ADDITIONAL DIRECTOR GENERAL (ADJUDICATION)

DIRECTORATE OF REVENUE INTELLIGENCE,

13, SIR VITTHALDAS THACKERSAY MARG,

OPPOSITE PATKAR HALL,

NEW MARINE LINES,

MUMBAI - 400 070.

…RESPONDENTS

(BY SRI. MADANAN PILLAI R, CGSC FOR R1;

SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R2 TO R5)

THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE PROCEEDINGS INITIATED BY THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DIRECTORATE OF REVENUE INTELLIGENCE, VIDE SHOW CAUSE NOTICE DATED 28.05.2020 AS BEYOND JURISDICTION ENCLOSED AT ANNEXURE-A AND ETC.,

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

1. In this petition, the petitioner seeks a following reliefs;

"(a) issue the writ of certiorari or any other appropriate writ or order or direction in the nature thereof, to quash the proceedings initiated by the Principal Additional Director General, Directorate of Revenue Intelligence, vide Show Cause Notice vide F.No.DRI/BZU/S-IV/INT-03/2015 dated 28.05.2020 as beyond jurisdiction enclosed at Annexure-A

(b) issue appropriate order or directions to keep the adjudication proceedings in abeyance till such time the matter is decided by the Hon'ble High Court; and

(c) issue such further orders and other reliefs as the nature and circumstances of the case may require."

2. Learned counsel for the petitioner submits that the present petition may be disposed of reserving liberty in favour of the petitioner to file objections to the impugned show cause notice dated 28.05.2020 and urging all

contentions on merits as well as limitations which may be considered by the respondent Nos.3 and 4, who may be directed to consider the said reply and proceed further in accordance with law by complying with principles of natural justice.

3. Submission is placed on record.

4. In the result, I pass the following;

ORDER

(i) The petition disposed of without expressing any opinion on the merits/demerits of the rival contentions.

(ii) Liberty is reserved in favour of the petitioner to submit a reply along with relevant documents to the impugned show cause notice within a period of four months from today.

(iii) Upon the petitioner submitting the reply to the show cause notice at Annexure -A dated 28.05.2020, within a period of four months from today, respondent Nos.3 and 4 shall consider the

(iii) said reply and documents produced by the petitioner and provide sufficient and reasonable opportunity of personal hearing to the petitioner and proceed further in accordance with law.

(iv) All rival contentions on all aspects of the matter including the question of limitation, jurisdiction etc. are kept open and no opinion is expressed on the same.