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TMI Blog2021 (9) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... I 384 - SUPREME COURT ] is pending before the Supreme Court, liberty is granted to the parties to move the Court for final hearing of the Petition on priority basis once the order/judgment is rendered by the Supreme Court in the said Review Petition. The issue of maintainability of the Writ Petition is kept open. - WRIT PETITION (L) NO. 10206 OF 2021 - - - Dated:- 23-9-2021 - A. A. SAYED A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereafter, quash the Impugned Show Cause Notice No. F No. DRI/MZU/INT.160/977 dated 14 February 2017. (b) That during the pendency of the present petition, this Hon ble Court be pleased to grant interim relief by way of directing the Respondents not to adjudicate the Impugned Show Cause Notice No. F No. DRI/MZU/INT.160/2014/977 dated 14 February 2017 2. Learned Senior Counsel for the Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... competent and authorised to make the assessment. The nature of the power conferred by Section 28 (4) to recover duties which have escaped assessment is in the nature of an administrative review of an act. The section must therefore be construed as conferring the power of such review on the same officer or his successor or any other officer who has been assigned the function of assessment. In other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be quashed. 4. Learned Senior Counsel for the Respondents submitted that the judgment of the Supreme Court was delivered in statutory Appeals under Section 130E of the Customs Act 1962 which arose from a common final order of the Central Excise and Services Tax Appellate Tribunal (CESTAT) dated 19th December, 2017. He submitted that the Writ Petition is not maintainable. 5. Rule. Learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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