2021 (10) TMI 1334

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..... 3) TMI 384 - SUPREME COURT ] and COMMISSIONER OF CUSTOMS, KANDLA VERSUS M/S. AGARWAL METALS AND ALLOYS [ 2021 (9) TMI 316 - SUPREME COURT ], it follows as an inevitable sequitur that impugned SCN has not been issued by a 'proper officer' within the meaning of Section 28(4) of said Act read with Section 2(34) of said Act. Registry to group all the writ petitions and list them together wi .....

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..... it petitioner and Mr. R. Sankara Narayanan, learned Solicitor 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 ( .....

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..... as an inevitable sequitur that impugned SCN has not been issued by a 'proper 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 impug .....

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