DEBANGSU BASAK,J. - (1.) The petitioner assails the show cause notice dated March 26, 2003 and a demand letter dated July 28, 2003 issued by the Customs authorities.
(2.) Learned Senior Advocate for the petitioners submits that, the impugned show cause notice is for alleged shortlanding of goods. He refers to Section 116 of the Customs Act, 1962 under which such allegation has been levelled against the petitioners. He refers to various orders passed by the Court in the writ petition and submits that, diverse parties were directed to be added on the basis of materials coming to the notice of the Court.
(3.) Referring to the show cause notice dated March 26, 2003 learned Senior Advocate for the petitioners submits that, the authorities had issued a corrigendum dated July 28, 2003 where the Customs authorities have sought to change their stand from the one taken in the first show cause notice. He refers to the contents of the show cause notice dated March 26, 2003 and submits that, the Customs authorities refers to Green Boat Notes and Blue Boat Notes. He submits that, the so-called Green Boat Notes and Blue Boat Notes were directed to be brought to the Court. He submits referring to the Boat Notes found in the custody of the Court that the same do not bear the colour as stated in the impugned notice dated March 26, 2003.;