2021 (7) TMI 1271

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..... f the petitioner is granted liberty to file an application before the respondent no. 2, to urge before such respondent that in view of the ratio of the decision in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [ 2021 (3) TMI 384 - SUPREME COURT] the proceedings cannot be carried further. If such an application is made, the respondent no. 2 will proceed to decide the same in accor .....

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..... passed to terminate it. 2. The ground on which the show cause notice has been challenged in this writ petition is that the Supreme Court has passed a judgment and order dated March 9, 2021, reported in 2021 SCC Online 200 (Cannon India Pvt. Ltd. vs. Commissioner of Customs), which essentially has the effect of taking away the jurisdiction of the respondent no. 2 to issue a show cause notice. .....

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