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TMI Blog2024 (2) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [ 2021 (3) TMI 384 - SUPREME COURT] but also on the delayed adjudication of show cause notice fell for consideration of this Court. This Court, in similar circumstances, had admitted the petition and had granted interim relief by way of stay to the show cause notice. It is opined that orders similar to the orders passed in the case of Parvez Shaikh need to be passed on the present petition - This petition be listed along with Writ Petition No.14770 of 2023 in case of Parvez Shaikh Vs. The Union of India Ors. - G. S. KULKARNI JITENDRA S. JAIN, JJ. For the Appellant : Mr.Anil Balani a/w Mr. Jas Sanghavi, Ms.Priyasha Pawar Ms.Revati S. Nansi i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l date, although, it is submitted that in the intervening period, certain hearings had taken place, however, the fact remained that the show cause notice was not adjudicated. 6. The petitioner has contended that in the meantime, the Supreme Court pronounced its decision in the case of Canon India Pvt. Ltd. Vs. Commissioner of Customs [AIR 2021 SC 1699] wherein it was held that the Directorate of Revenue Intelligence did not have any jurisdiction to issue the show cause notice and to take up the adjudication of the issues as per the provisions of the Customs Act. 7. The petitioner is thus before the Court on two grounds. Firstly, considering the principles of law as laid down by the Supreme Court in the case of Canon India Pvt. Ltd. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the decision in the case of Canon India Pvt. Ltd. (supra). He, however, submits that the review proceedings as also a consequential amendment by Finance Act, 2022 are subject matter of consideration before the Supreme Court and, therefore, such position needs to be considered by this Court. 11. We have heard learned counsel for the parties. We have also perused the records and the impugned show cause notice. We have also perused the order in the case of Parvez Shaikh (supra). 12. Prima facie, we find much substance in the submission as urged on behalf of the petitioner. We are of the opinion that as the show cause notice has been issued by the Directorate of Revenue Intelligence, the same would certainly attract the law laid do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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