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2019 (7) TMI 1744 - HC - CustomsJurisdiction - power of DRI to issue SCN - non adjudication of SCN - scope of amended Sub-section (9) and newly inserted (9A) of Section 28 w.e.f. 28.03.2018 - retrospective or retroactive - HELD THAT:- For detailed orders, see order of even date passed in M/S HARKARAN DASS VEDPAL VERSUS UNION OF INDIA AND ORS [2019 (7) TMI 1307 - PUNJAB AND HARYANA HIGH COURT].
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