2021 (10) TMI 247

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..... A PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [ 2021 (3) TMI 384 - SUPREME COURT] . Accordingly, the impugned show-cause notice is stayed till 3rd January, 2022, or until further orders, whichever is earlier. Let affidavit-in-opposition be filed within four weeks after puja Vacation; reply, if any, be filed within two weeks thereafter - Let the matter appear in the list on 20 th December, 2 .....

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..... such show-cause notice is non-est in law and the person issuing the show-cause notice has no authority under the Customs Act to issue the said show-cause notice. I have heard learned Counsel appearing for the parties and perused the materials on record. In my view, there appears to be a prima facie case for staying the show cause notice following the judgment in M/s. Canon India Private Limi .....

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