Supplementary show cause notice valid even before insertion of second proviso to section 124 of Customs Act

Commissioner of Customs (Port) Vs Sandeep Kumar Dikshit (Calcutta High Court)

Calcutta High Court held that power to issue supplementary show cause notice, prior to insertion of second proviso to section 124 of the Customs Act, 1962, was implicit and inbuilt in section 124 of the Act. Thus, supplementary notice issued prior to 29.03.2018 i.e. insertion of second proviso is duly valid in law.

Facts-

On completion of the investigation, in the case of smuggling of red sanders, a notice dated 18.05.2017 was issued to Jyoti Biswas and the three departmental officers including the respondent herein and others proposing to impose penalty u/s. 115(i) and Section 114AA of the Act. The said show cause notice was titled as “Supplementary Show Cause Notice” and addendum to the said notice was issued on 22.09.20 17 for incorporating certain developments that took place after issuance of the notice dated 18.05.2017. The respondent filed the writ petition before this court challenging the validity of the notice dated 18.05.2017 and the addendum dated 22.09.2017.

Conclusion-

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