9911796707
TMI Blog2022 (12) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... oner is a partnership firm, which seeks to challenge the action of the respondent authority in proceeding with the show cause notice issued by the DRI on 30/12/2020 exercising the powers under section 28(4) of the Customs Act, 1962 to re-determine and re-assess the Bills of Entry on the ground that this is beyond jurisdiction. Reliance is placed on the decision of the Apex Court rendered in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue an appropriate writ or order in the nature of Qua Warranto, thereby directing Respondent No.3 to show cause under what authority could he have issued the impugned Show Cause Notice bearing F. No.DRI/ZU/ B/INT-99/2019/4758 dated 30.12.2020, (Annexure A) exercising powers under section 28(4) of the Customs Act,1962, to re-determine and re-assess the Bills of Entry, which is beyond their jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleased to quash and/or set aside the impugned Shoe Cause Notice (Annexure A) as illegal, non-est, null and void ab initio, being without jurisdiction, unconstitutional and arbitrary in nature. (d) That this Hon'ble Court may be pleased to grant the interim/ ad-interim relief, pending final disposal the instant petition, this Hon'ble Court be pleased to stay adjudication proceedings of the Show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayant Shantilal Mirani & Ors. V/s. Union of India rendered in Writ Petition No.5484 of 2022 & allied matters and Shri Sunil J. Patel V/s. The Union of India in Writ Petition No.2078 of 2021 and allied matters, where the protection has been given by directing the respondents not to proceed with adjudication proceedings until further orders. Reliance is placed on the decision of the Madras High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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