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2021 (7) TMI 1271 - HC - Indian LawsJurisdiction of respondent no. 2 to issue a show cause notice - termination of proceedings awaiting the final order - HELD THAT:- The point of Jurisdiction need not be examined at this stage, since the final order on the proceedings is awaited. The interest of justice would be sufficiently served if the petitioner is granted liberty to file an application before the respondent no. 2, to urge before such respondent that in view of the ratio of the decision in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] the proceedings cannot be carried further. If such an application is made, the respondent no. 2 will proceed to decide the same in accordance with law either by a preliminary order or by the final order in the proceedings. The writ petition stands disposed of, without costs.
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