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2021 (7) TMI 643 - DELHI HIGH COURTJurisdiction - power of DRI to issue SCN - petitioner relies on the judgment of the Supreme Court in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] in which it was held that Additional Director General of DRI is not the proper officer to issue Show Cause Notice under Section 28(4) of the Customs Act, 1962. HELD THAT:- On instructions, learned counsel for the respondents states that the issue of jurisdiction shall be decided as a preliminary issue by the adjudicating authority, after giving an opportunity of hearing to the petitioner - learned counsel for the petitioner does not wish to press the present petition. Keeping in view the consensual agreement, the present writ petition along with pending applications is disposed of with a direction to the adjudicating authority to decide the issue of jurisdiction as a preliminary issue.
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