DRI Show Cause Notices - Once Show Cause Notice culminated into an adjudication order, upheld by CESTAT, HC and Supreme Court, validity of Show Cause Notice cannot be questioned: High Court
IN this interesting case, the Petitioner challenged the Show Cause Notice issued by DRI on the ground that the officers of DRI have no jurisdiction under Sec 28 of the Customs Act, 1962 to issue Show Cause Notice as held by the Delhi High Court in Mangali Impex case. - However, they were a little late as, before filing the Wit Petition, their Show Cause Notice was already adjudicated, and the appeal filed was dismissed by the CESTAT, the HC and also the Supreme Court. Under these circumstances, the High Court dismissed the Writ Petition by applying the doctrine of merger and holding that "the show cause notice has already culminated in an Order of adjudication and the order of adjudication has also been confirmed by the Tribunal, the High Court and the Supreme Court. The doctrine of merger has come into play and the show cause notice is not available any more for the petitioner to challenge".