M/S. Venkateswara Feeds vs. Union Of INDIA
Held
The High Court held that writ petitions should not ordinarily be entertained at the stage of a show-cause notice, especially when serious allegations are made. The petitioner has the right to respond to the notice and pursue statutory remedies.
Facts
The petitioner imported nut pieces, declaring them as agricultural rejected residues and waste unfit for human consumption under a specific Customs Tariff Heading (CTH). The authorities alleged misclassification, contending they should have been classified under a different CTH attracting higher duties.
Key Issues
Whether a High Court should entertain a writ petition challenging a show-cause notice issued under the Customs Act, or if the petitioner should first exhaust statutory remedies by responding to the notice.
Sections Cited
Section 28(4) of the Customs Act, 1962
AI-generated summary — verify with the full judgment below
[ 3386 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SIXTEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITION No.: 20748 OF 2023 WRIT PETITION NO: 20748 OF 2o23: Between: M/s. Venkateswara Feeds, Rep by its Proprietor Gunnam Naga Narendra Vasu, S/o. Adiyya aged about 41 years Flat No.5-2-396/55ClP123, Sahebnagar, Mandh Colony, Ranga Reddy District, Hyderabad-500070 ...PETITIONER AND 1 Union of lndia, Represented by Secretary, Department of Revenue, Ministry of Finance, Department of Revenue, Central Secretariat, North Block, New Delhi-1 10 066 Central Board of lndirect Taxes and Customs, Represented by Chairman, Department of Revenue, Ministry of Finance, North Block ,Central Secretariat, New Delhi-1 10 001
The Principal Commissioner of Customs, GST Bhavan, L.B.Stadium Road, Basheerbagh, Hyderabad-500004. 4. Deputy Commissioner of Customs, lCD, Sanathnagar, Hyderabad
Assistant Commissioner of Customs, S.l.l.B. Office of principal Commissioner of Customs, GST Bhavan, L.B.Stadium Road, Basheerbagh, Hydera
The judgment continues below.
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