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TMI Blog2024 (1) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of Revenue, the issue would go to the root of the jurisdiction of such authority issuing the show cause notice and as considered in the decision of the Supreme Court in Canon India Pvt. Ltd. [ 2021 (3) TMI 384 - SUPREME COURT] . In these circumstances, the present petition also needs to be admitted and be heard along with the batch of petition. The impugned show cause notice dated 13 July, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Customs 2021 SCC OnLine SC 200 as the impugned show cause notice dated 13 July, 2012 is issued by the Directorate of Revenue Intelligence (DRI) which would not have jurisdiction to issue the show cause notice as held by the Supreme Court in the said decision. He has drawn our attention to the orders passed by this Court on a batch of petitions in Idea Cellular Ltd. Vs. The Union of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 13304 of 2023. 4. Be that as it may, in any event as the show cause notice itself is issued by the Directorate of Revenue, in our prima facie opinion, the issue would go to the root of the jurisdiction of such authority issuing the show cause notice and as considered in the decision of the Supreme Court in Canon India Pvt. Ltd. (surpa). In these circumstances, we are of the opinion that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing order: ORDER i. Rule. The respondents waive service. ii. The impugned show cause notice dated 13 July, 2012 shall remain stayed pending hearing and final disposal of the present petition. iii. Reply affidavit to the petition be placed on record within a period of two weeks from today. iv. The respondents are at liberty to move this Court for vacating the interim relief as g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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