2021 (10) TMI 247 - HC - Customs

Jurisdiction - power of DRI authority to issue SCN - Section 124 read with Section 28 of the Customs Act 1962 - HELD THAT - There appears to be a prima facie case for staying the show cause notice following the judgment in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS 2021 (3) TMI 384 - SUPREME COURT . Accordingly the impugned show-cause notice is stayed till 3rd January 2022 or until further orders whichever is earlier. Let affidavit-in-opposition be filed within four weeks after puja Vacation; reply if any be filed within two weeks thereafter - Let the matter appear in the list on 20 th December 2021.

Summary

The Calcutta High Court stayed an impugned show-cause notice issued by the DRI authority under the Customs Act, 1962, citing a Supreme Court judgment in M/s. Canon India Private Limited v. Commissioner of Customs. The show-cause notice is stayed until 3rd January, 2022, or until further orders. Other arguments raised were not considered at this stage. Respondent No.2 was deleted from the proceeding. The matter is listed for 20th December, 2021.