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TMI Blog2018 (7) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... being considered at the appropriate level. The petitioner has participated in such proceedings. At this stage, therefore, it would be inappropriate to stay the proceedings before the authorities. It would also be inappropriate to direct, that, no effect be given to the final order that, may be passed in such proceedings. The issues raised in the writ petition are such that, an opportunity sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have any retrospective effect. The amendments permit a proper officer to issue a supplementary notice under such circumstances and in such manner as may be prescribed. The introduction of second proviso to Section 124 of the Customs Act, 1962, on March 29, 2018, postulates that, the proper officer did not have such power prior to coming into effect of such second proviso. The impugned suppleme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Such appeal is pending. The issue raised by the present writ petitioner is an issue in such appeal. He submits that, the writ petition may be adjourned to await the decision of the Appeal Court on the issue involved. Moreover, he submits that, the introduction of the second proviso to Section 124 of the Customs Act, 1962 cannot be construed to mean that, the authorities did not have the power to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, it would be inappropriate to stay the proceedings before the authorities. It would also be inappropriate to direct, that, no effect be given to the final order that, may be passed in such proceedings. The balance of convenience is not in favour of the petitioner in granting the relief as prayed for, at this stage. The issues raised in the writ petition are such that, an opportunity shou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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