2022 (2) TMI 102

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..... n 70 thereof - circular dated 05.07.2017 issued by the Central Board of Excise and Customs - HELD THAT:- Issue notice, returnable on 23.03.2022. Learned counsel Mr. Kinshuk Jain waives notice on behalf of the respondents. His name be shown in the cause list. Prima facie it would appear that issuance of summons after the full enquiry was over and which also resulted into not only issuance of show c .....

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..... ot have any power of assignment or delegation as has been done in the impugned circular dated 05.07.2017. In this context he relied on a recent decision of the Supreme Court in case of Canon India Pvt. Ltd. Vs. Commissioner of Customs, AIR 2021 SC 1699. With respect to the impugned summons counsel submitted that the same were issued after the entire gamut of search which laid to issuance of show .....

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