2024 (8) TMI 36 - SCH - Customs

Jurisdiction - power to adjudicate SCN - Seeking direction to expeditiously adjudicate SCN u/s 124 of the Customs Act, 1962 - it was held by High Court that 'There are no peculiar facts and circumstances in the case of the petitioner to hold that an officer below the rank of Commissioner of Customs is denuded of the power or authority to adjudicate the Show Cause Notice' - HELD THAT - The petitioner states that now notice of hearing has been issued by the Additional Commissioner. Nothing survives in the petition - SLP disposed off.

Summary

Issues involved: Petition for notice of hearing by Additional Commissioner.

Analysis:
The Supreme Court, consisting of Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Augustine George Masih, heard the petition represented by Mr. Ashish Batra, AOR. The counsel for the petitioner informed the court that a notice of hearing had been issued by the Additional Commissioner. Consequently, the petitioner stated that nothing remained pending in the petition. As a result, the special leave petition was disposed of, and any pending applications were also deemed disposed of. This judgment signifies the resolution of the matter concerning the notice of hearing issued by the Additional Commissioner, leading to the disposal of the petition and related applications.