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2021 (10) TMI 1335

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..... .M.P.Nos.21167 od 2021, 15883 of 2020, 9205, 10502 And Ors. - -
Customs
Jurisdiction - proper officer to issue SCN - Section 28(4) of the Customs Act, 1962 - HELD THAT:- Ratio laid down by Hon ble Supreme Court in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [ 2021 (3) TMI 384 - SUPREME COURT] is the law declared by Hon ble Supreme Court as of today and therefore as a matte .....

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..... r i.e., Additional Solicitor General of India, leading/appearing on behalf of learned Revenue counsel Mr. V. Sundareswaran, are before this Virtual Court. 3. Short point in the captioned writ petition is challenge to a notice i.e., 'Show Cause Notice' ['SCN'] issued under Section 28(4) of the 'Customs Act, 1962 (52 of 1962)' [hereinafter 'said Act' for the sake o .....

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..... per officer' within the meaning of Section 28(4) of said Act read with Section 2(34) of said Act. 6. Be that as it may, learned Solicitor submits that a review petition has been filed in Hon'ble Supreme Court and requests for rescheduling of the captioned matter. Learned Solicitor also submits that the impugned SCN will be kept in abeyance till the next listing. 7. One other aspect o .....

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..... OUPING MATTERS (CUSTOMS ACT)'. 3. Some of the writ petitions listed under the aforesaid caption have been re-notified. The captioned matters are other than those that have been re-notified. This common order will govern the captioned writ petitions. 4. By consent of counsel for respective writ petitioners and learned Solicitor i.e., Additional Solicitor General of India, instructed by the .....

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..... aforesaid manner. There shall be no order as to costs. Consequently, connected WMPs are also disposed of closed. Though obvious, it is made clear that this Court has not expressed any view or opinion on the merits of the matter as Hon'ble Supreme Court is in seizen of the review petitions and the fate of the impugned SCNs and consequential orders, if any (wherever applicable) being resuscitate .....

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