IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 2ND AUGUST 2011 / 11TH SRAVANA 1933 WP(C).No. 19323 of 2011(M) -------------------------- PETITIONER(S): ----------------------- K.C.S.PRASANTH, S/O.R.CHANDRASENAN NAIR, AGED 44 YEARS RESIDING AT SAYA, 2/246G, SANKAR NAGAR, MARADU PO, ERNAKULAM DISTRICT PIN 682 304. BY ADV. SRI.M.S.SAJEEV KUMAR RESPONDENT(S): ----------------------- 1. THE ADDITIONAL DIRECTOR GENERAL, DIRECTORATE OF REVENUE, INTELLIGENCE, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, 25, GOPALAKRISHNA IYER ROAD T.NAGAR, CHENNAI 600 017. 2. THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, WILLINGDON ISLAND COCHIN 682 009. ADV. SRI.P.PARAMESWARAN NAIR,ASG OF INDIA FOR R-1 SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCIS FOR R1 & 2 SRI.THOMAS MATHEW NELLIMOOTTIL, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.19323/11 APPENDIX PETITIONER'S EXHIBITS EXT.P1: TRUE COPY OF THE SUSPENSION ORDER DT 4.10.2010. EXT.P2: TRUE COPY OF THE EXTRACT OF THE PREVENTIVE MANULA. EXT.P3: OFFICE NOTE DT 21.3.2011 ISSUED BY THE ADDITIONAL COMMISSIONER OF CUSTOMS. EXT.P4: TRUE COPY OF THE STATEMENT OF SHRI.PRINCE JOSEPH DT 2.10.2010. EXT.P5: TRUE COPY OF THE STATEMENT K.C.PRASANTH DT 6.10.2010 EXT.P6: TRUE COPY OF THE STATEMENT OF SHRI.D.SURENDRAN PILLAI DT 5.10.2010. EXT.P7: TRUE COPY OF the STATEMENT OF SHRI.K.C.PRASANNA KUMAR DT 5.10.2010. EXT.P8: TRUE COPY OF THE EXTENSION OF SUSPENSION ORDER DT 28.12.2010. EXT.P9: TRUE COPY OF EXTENSION OF SUSPENSION ORDER DT 14.6.11. EXT.P10: TRUE COPY OF the SHOW CAUS ENOTICE DT 25.3.2011. EXT.P11: TRUE COPY OF THE REPLY TO SHOW CAUSE NOTICE DT 25.5.11. EXT.P12: TRUE COPY OF THE REPLY TO SHOW CAUSE NOTICE DT 12.5.2011. EXT.P13: TRUE COPY OF THE BAGGAGE RULES, 1998. EXT.P14: TRUE COPY OF NOTIFICATION NO.15/2002 DT 7.3.2002. EXT.P15: TRUE COPY OF NOTIFICATION NO.44/2011 DT 6.7.2011. //TRUE COPY// P.A. TO JUDGE Rp ANTONY DOMINIC, J. ================ W.P.(C) NO. 19323 OF 2011 ===================== Dated this the 2nd day of August, 2011 J U D G M E N T What is under challenge is Ext.P10, a show cause notice issued to the petitioner under Section 124 of the Customs Act, 1962. The ground of challenge raised is that the 1st respondent does not have jurisdiction to have issued the said show cause notice. 2. In my view, when a show cause notice is issued, if the recipient has a case that the author of the show cause notice does not have jurisdiction, it is for the recipient to raise the question of jurisdiction before the authority concerned and he gets a cause of action only if an order adverse to him is passed. In this case, instead of adopting such a course, immediately on receipt of the show cause notice, petitioner has rushed to this Court. Therefore, I am inclined to think that the writ petition is premature and therefore is closed leaving it open to the petitioner to raise the issue of jurisdiction and take appropriate action if the order is adverse to him. ANTONY DOMINIC, JUDGE Rp