9911796707
TMI Blog2024 (2) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... tice has been issued to the Commissioner of Customs II. The Court in N.C. Alexender has also noted that the apparent defect point out earlier by the Hon ble Supreme Court has been cured by the amendment to the provisions of the Customs Act, 1962 in the Finance Act, 2022. Therefore, the decision of the Court in N.C. Alexender is irrelevant. The petitioner should therefore file a reply to the impugned show cause notice. Therefore, there is no merits in the submission of the Learned Counsel for the petitioner. The Court is of the view that the present writ petition is premature. It is therefore liable to be dismissed. The petitioner is therefore given liberty to file a reply to the impugned show cause notice that has been issued to the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. 4909768 22-1-2018 13. 4909898 22-1-2018 14. 4909905 22-1-2018 15. 4909933 22-1-2018 3. It is submitted that by mistake the petitioner had failed to avail the benefit of Notification No. 91 of 2017-Customs, dated 14-12-2017 and therefore, the petitioner had filed an appeal before the Appellate Commissioner against the assessment and respective seven (7) Bill of Entries out of fifteen (15) Bill of Entries mentioned above which came to be allowed by the Appellate Commissioner vide order dated 18-6-2018 bearing refere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Customs, Chennai, 2022 (381) E.L.T. 148 relates to the jurisdiction of DRI, to issue show cause notice as a proper officer, under the Customs Act, 1962. In this case, the show cause notice has been issued to the Commissioner of Customs II. The Court in N.C. Alexender v. The Commissioner of Customs, Chennai, 2022 (381) E.L.T. 148 has also noted that the apparent defect point out earlier by the Hon ble Supreme Court has been cured by the amendment to the provisions of the Customs Act, 1962 in the Finance Act, 2022. Therefore, the decision of the Court in N.C. Alexender v. The Commissioner of Customs, Chennai, 2022 (381) E.L.T. 148 is irrelevant. The petitioner should therefore file a reply to the impugned show cause notice. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
