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2022 (1) TMI 473 - BOMBAY HIGH COURTJurisdiction - power to issue SCN - It is the case of the petitioner that the respondent no.5 has no jurisdiction to issue any notices of demand which are impugned in this writ petition - HELD THAT:- The respondent nos.4 and 5 and their subordinate Officers are directed not to proceed with the impugned demand notices dated 18th August, 2021 and 30th August, 2021 annexed at Exhibits ‘O’ and ‘Q’ respectively and not to proceed with the investigation proposed by them pursuant to the impugned demand notices against the petitioner in respect of 13 vessels which are already assessed by the respondent no.3 at Mumbai till 31st March, 2022. The respondents are at liberty to apply for vacating the order in the event of any order passed in their favour by the Hon’ble Supreme Court in the review petition thereby reviewing the judgment in case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT]. Place the matter on board for directions on 28th March, 2022.
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