2019 (7) TMI 1431

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..... is stated by the learned counsel for the respondents that the impugned show cause notice (P-1) already stands adjudicated vide order dated 11.3.2019 (R-1/1) passed by the Commissioner of Customs, Amritsar and against said order, petitioner has already availed the remedy of appeal under the provisions of Customs Act in June 2019 - Learned counsel for the petitioner does not dispute the fact that st .....

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..... torate of Revenue Intelligence-respondent no.3 purportedly received intelligence that the petitioner firm was indulging in evasion of Custom Duty by mis-declaring the value and description of yarn/incompletely declaring the description of yarn. Accordingly searches were carried out by respondent no.3 on 5.11.2007. On the basis of investigations carried out it was allegedly reveal .....

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..... tioner from China and Singapore. Further in the said show cause notice (P-1) customs duty alongwith interest under Section 26 AB of the Customs Act, 1962 (hereinafter referred to as the Act) and penalty under Section 114A of the Customs Act was demanded. Prayer in the present petition is to quash show cause notice (P- 1); strike down the Customs (Amendment and Validation)Act, 201 .....

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