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2023 (9) TMI 1413 - BOMBAY HIGH COURTJurisdiction - power of DRI to issue the impugned SCN - It is contended that such an action on the part of the DRI would be contrary to the binding decision of law laid down by the Supreme Court in the case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] - HELD THAT:- Reliance placed in the case of KULODAY PLASTOMERS PVT. LTD., THROUGH SHRI. RAMSWAROOP GUPTA VERSUS THE UNION OF INDIA, THROUGH ITS SECRETARY, MINISTRY OF FINANCE & ORS. [2023 (8) TMI 1397 - BOMBAY HIGH COURT] where it was held that We may also observe that insofar as the legal contentions as raised by the Petitioner in regard to the interpretation Section 97 of the Finance Act is concerned, as to whether any authority/power is vested with the designated officer to issue show cause notice, can also be gone into in the adjudication of the proceedings of the show cause notice. Respondents waive service - So far as interim reliefs are concerned, the show cause notice is pending adjudication.
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