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2022 (3) TMI 1545 - CALCUTTA HIGH COURTValidity of impugned supplementary SCN and addendum supplementary SCN - Challenge on the ground that the same is without jurisdiction and the law does not permit issuance of such supplementary show cause notice - HELD THAT:- The respondent submits that this Court should not entertain the prayer at this stage and liberty should be given to the respondents to consider and dispose of the said objection/representation in accordance with law and considering such submission of the parties, it is deemed fit to direct Commissioner of Customs (Port)/ respondent concerned to consider and dispose of the aforesaid objection/representation against the impugned show cause notice and addendum thereto in accordance with law and by passing a reasoned and speaking order after giving opportunity of hearing to the petitioner or its authorised representative within six weeks from the date of communication of this order. Petitioner shall be also entitled to take all the points before the Authority concerned at the time of consideration of the aforesaid representation which he has taken in this writ petition. It is recorded that this Court has not gone into the merit of the aforesaid representation and respondent concerned while considering and disposing of the aforesaid objection/representation shall act strictly in accordance with law - petition disposed off.
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