Show cause notice non est in the eyes of law for want of jurisdiction of the authority issuing it.

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..... u/s 28 of Customs Act - DRI are Proper Officers or not - availability of alternate remedy of appeal. The issue in the present case is squarely covered by the decision in the case of M/s. Canon India Private Limited. vs. Commissioner of Customs [2021 (3) TMI 384 - SUPREME COURT] where it was held that the entire proceeding in the present case initiated by the Additional Director General of the DR .....

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..... ause notice is totally non est in the eyes of law for absolute want of jurisdiction of the authority which issued it. Thus time and again constitutional rights and liberties have been rescued by the hon'ble courts by quashing/dismissing show cause notices,despite alternate remedies being available under the law to the individuals. A show-cause notice should have the backing of law. It canno .....

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