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2024 (2) TMI 66 - BOMBAY HIGH COURTValidity of SCN issued by the respondent no.3, the Directorate of Revenue Intelligence, Mumbai Zonal Unit under Section 124 read with Section 28 of the Customs Act, 1962 - Penalty u/s 112(a) of the Customs Act - HELD THAT:- Reliance placed in the recent order passed by this Court in the case of PARVEZ SHAIKH VERSUS THE UNION OF INDIA & ORS [2024 (1) TMI 1085 - BOMBAY HIGH COURT] wherein similar issues not only in regard to the adjudicating officer having jurisdiction to adjudicate the show cause notice in view of the decision of the Supreme Court in case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] but also on the delayed adjudication of show cause notice fell for consideration of this Court. This Court, in similar circumstances, had admitted the petition and had granted interim relief by way of stay to the show cause notice. It is opined that orders similar to the orders passed in the case of Parvez Shaikh need to be passed on the present petition - This petition be listed along with Writ Petition No.14770 of 2023 in case of Parvez Shaikh Vs. The Union of India & Ors.
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