9911796707
TMI Blog2024 (7) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... br>Dated:- 3-7-2024 X X X X Extracts X X X X X X X X Extracts X X X X ..... with the power to initiate proceedings under Section 28, whereas the show cause notice has been issued by a person other than the proper officer. He further submits that the relevant goods were imported in the year 2019 and, therefore, the show cause notice is beyond the period of limitation prescribed in sub-section 1 of Section 28 of the Act. He also submits that the partnership firm is currentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued in favour of the petitioner in such writ petition. 6. Mr. H. Siddarth asserts that the proper officer issued the show cause notice and that reasons are set out for invoking the extended period of limitation under sub-section 4 of Section 28 of the Customs Act. 7. On examining the show cause notice, such show cause notice was issued under sub-section 4 of Section 28 r/w Section 124 and Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out jurisdiction or if no case is made out even assuming that the allegations in the show cause notice are correct. This case does not fall within either of these categories. The petitioner has also not made out a case to interfere with such show cause notice for any other sufficient reason. 8. As regards the lookout notice, such look out notice should be challenged in accordance with law by a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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