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2022 (1) TMI 524 - RAJASTHAN HIGH COURTJurisdiction - power of DRI authorities to issue SCN - goods imported by the assessee should be rejected or not - show-cause notice proceedings have lingered on for unduly long time - Section 28 of the Customs Act, 1962 - HELD THAT:- In the present case, the question of lack of jurisdiction of the DRI authorities issuing the impugned show-cause notice is squarely covered by the decision of the Supreme Court in the case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT]. In the said case, this issue came up for consideration and was decided that the entire proceeding in the present case initiated by the Additional Director General of the DRI by issuing show cause notices in all the matters before us are invalid without any authority of law and liable to be set-aside and the ensuing demands are also set- aside. The impugned show-cause notice is set aside with consequential effect. If the petitioner has given any guarantees on account of pendency of these proceedings, the same would stand discharged - petition allowed.
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