T.S.Sivagnanam, J. - (1.)Heard Mr.Joseph Prabakar, learned counsel for the petitioner, Mr.A.P.Srinivas, learned Senior Panel Counsel appearing for the first respondent and Mr.V.Sundareswaran, learned Senior Panel Counsel appearing for the second and third respondents.
(2.)The petitioner has impugned a show-cause notice issued by the second respondent on the ground that it has been issued with a pre-meditated mind, contrary to the provisions of the Customs Act, 1962 and therefore it is without jurisdiction, invalid and illegal.
(3.)The case of the petitioner is that the second respondent has arbitrarily impleaded the petitioner as a party to the proceedings without any investigation or enquiry and therefore, continuance of the proceedings under the impugned notice will result in oppression and harassment to the petitioner. It is further submitted that Section 28-AAA of the Customs Act, 1962 cannot be invoked against the petitioner in view of the prohibition available in the said provision itself and therefore, the impugned notice is without jurisdiction. Further, the impugned notice is vague and arbitrary and does not state which part of Section 28 is made applicable to the petitioner, which shows the hesitation on the part of the second respondent to proceed against the importers.