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2016 (8) TMI 1356 - HC - CustomsJurisdiction - issuance of SCN - whether the SCN concerned was issued by the proper officer? - Held that - Referring to decision in the case of M/S MANGALI IMPEX LTD., M/S PACE INTERNATIONAL AND OTHERS VERSUS UNION OF INDIA AND OTHERS 2016 (5) TMI 225 - DELHI HIGH COURT referred, where the matter was remanded for fresh adjudication - the pendency of the Special Leave Petition should not in any manner affect the directions given in these matters and the concerned adjudicating authority should consider the objections, if any, on the same issue as well as other contentions of the parties - application disposed off.
The Delhi High Court ordered the adjudicating authority to consider the petitioner's contentions regarding the applicability of principles from a previous judgment. The Revenue's applications were disposed of with the direction that the pending Special Leave Petition should not affect the consideration of objections by the adjudicating authority.
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