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2023 (12) TMI 1157

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..... riate orders on the show cause notice. The petition is accordingly disposed of directing the Respondents to adjudicate the show cause notice as expeditiously as possible and in any event within a period of six months from today. As the show cause notice is issued about four years back, there cannot be any further delay on such adjudication. - G. S. KULKARNI AND JITENDRA JAIN, JJ. Mr. Abhishek Rastogi a/w. Ms. Pooja M. Rastogi, Ms. Meenal Songire, Ms. Renita Alex for the petitioner. Mr. Karan Adik a/w. Ms. Sangeeta Yadav for respondent no. 4. Ms. Sangeeta Yadav for respondent no. 3. P.C. 1. We have heard Mr. Rastogi, learned counsel for the petitioner on this petition. 2. At the outset, we need to n .....

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..... hibit A), pending disposalof the present writ petition; f) Grant ex-parte ad-interim relief in terms of prayer clause (d)and/or (c) above, or any other ex-parte ad-interim relief asthis Hon ble Court may deem fit, proper, just, and/ornecessary in the interest of complete justice; and g) Grant such further or other reliefs as this Hon ble Court may deem ft, proper, just, and/or necessary in the interest ofcomplete justice. 3. It is submitted by Mr. Rastogi that the designated offcer, who has issued the show cause notice, would not have any jurisdiction to issue the show cause notice considering the decision of the Supreme Court in the case of Canon India Pvt. Ltd. Vs. Commissioner of Customs 2021 SCC Online SC 200 4. It .....

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..... d certainly take into consideration all such contentions including the issues on the law as laid down by the Supreme Court in the case of Canon India Pvt. Ltd. vs. Commissioner of Customs (supra)and pass appropriate orders on the show cause notice. 8. We keep open all contentions of the petitioner as urged in the present petition including on interest considering the decision of the Supreme Court in Union of India Ors. vs. Cosmo Films Limited Civil Appeal No. 290 of 2023 to be asserted before the adjudicating officer. 9. The petition is accordingly disposed of directing the Respondents to adjudicate the show cause notice as expeditiously as possible and in any event within a period of six months from today. As the show cause notice .....

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