2015 (11) TMI 950

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e or not this Court feels that the matter should be decided upon exchange of affidavits. In view of the exposition of law laid down in the two reports this Court feels that the petitioner is entitled to an interim protection as he has made out a prima facie case. The respondent authorities are restrained from taking any steps or further steps on the basis of the impugned show cause notice for a pe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 124 cannot withstand unless the final assessment is made. The Division Bench of the Bombay High Court in the case of Commissioner of Customs (Import), Mumbai vs. Mahesh India reported in 2009 (243) E.L.T. 339 (Bom.) held that even after the DRI has the jurisdiction to issue a show cause notice under the aforesaid provision but the said show cause notice cannot be sustained if the final assessme .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... her steps on the basis of the impugned show cause notice for a period of eight weeks from date or a further order whichever is earlier. Each of the respondents are permitted to file affidavit-inopposition within three weeks from date; reply thereto, if any, be filed within a week thereafter. Let this matter appear four weeks under the heading Court Application . - - TaxTMI - TMITax - Cust .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X