1. At this stage, as stated by the petitioner, only a notice to show cause has been issued to him on 1st March, 2013. We are, therefore, not inclined to consider the constitutional challenge to Rule 17(2) of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008.
2. It is well settled that the Court should not decide the issues of constitutional validity in a vacuum. The petitioner would be at liberty to take all defences to the notice to show cause including the constitutional validity of Rule 17(2) which can be considered in an appropriate proceeding under Article 226 after the departmental proceedings are adjudicated.
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r /> 3. The writ petition is, accordingly, dismissed.