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2021 (10) TMI 1334 - HC - CustomsJurisdiction - proper officer to issue SCN - Section 28(4) of the Customs Act, 1962 - HELD THAT:- Going by M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] and COMMISSIONER OF CUSTOMS, KANDLA VERSUS M/S. AGARWAL METALS AND ALLOYS [2021 (9) TMI 316 - SUPREME COURT], it follows as an inevitable sequitur that impugned SCN has not been issued by a 'proper officer' within the meaning of Section 28(4) of said Act read with Section 2(34) of said Act. Registry to group all the writ petitions and list them together with captioned matter under the caption 'SCNs under Section 28(4) of Customs Act' in the next listing - List on 25.10.2021. It is made clear that the next listing shall be peremptory.
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