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At stage of Show Cause Notice, Department should have open mind - Madras HC sets aside Show Cause Notice issued with pre-determined conclusions

By TIOL News Services

CHENNAI, SEPT 29, 2014: THE petitioner has filed a writ petition challenging the show cause notice issued under Regulation 20(1) of the Customs Brokers Licensing Regulations, 2013.

The main ground on which the impugned notice is challenged is that the contents of the show cause notice disclose a pre-conceived and closed mind. Upto paragraph 7, the show cause notice contains the narration of the facts relating to investigation conducted, the evidence recorded in the course of enquiry, etc.,

But, thereafter, in paragraph 9, the first respondent has recorded a series of findings. These findings, are very categorical in nature, without leaving any scope for the petitioner to explain. Even the first respondent has asserted that a clear prima facie case has been made out against the petitioner and that if the petitioner is allowed to continue to operate, it would be detrimental to the interest of revenue.

In the light of the categorical assertions and findings in the notice itself, the High Court held that no useful purpose would be served in asking the petitioner to submit a reply to the show cause notice. At the stage of show cause notice, the first respondent should only have an open mind. If his mind is closed with predetermined conclusions, the requirement of giving an opportunity to show cause becomes nugatory.

Accordingly, the High Court allowed the writ petition and set aside the Show Cause Notice with liberty to issue fresh show cause notice, keeping the object of issuing show cause notice in mind.

(See 2014-TIOL-1703-HC-MAD-CUS)


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