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2023 (10) TMI 1352 - BOMBAY HIGH COURTJurisdiction - power to issue SCN - HELD THAT:- The first order passed on the proceedings of IDEA CELLULLAR LTD., INGRAM MICRO INDIA PVT. LTD. GE T AND D INDIA LTD., S. KUSHALCHAND AND COMPANY, GLOBAL EXIM, JINESH T. VIKAM, CHANDRESH G. PATEL, VIJAY G. PATEL VERSUS THE UNION OF INDIA, ADDITIONAL DIRECTOR GENERAL, ADDITIONAL DIRECTOR, DIRECTORATE OF REVENUE INTELLIGENCE MUMBAI ZONAL UNIT AND ORS. [2023 (6) TMI 1302 - BOMBAY HIGH COURT], whereby this Court has noted that there is a Review Petition arising out of the decision of the Supreme Court in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT], which is pending before the Supreme Court. Also subsequent the amendment which was brought about by Finance Act 2022, was subject matter of challenge before the Supreme Court in the proceedings of Writ Petitions which are also pending. As and by way of ad-interim relief, the impugned order is stated, however with liberty to the respondents to make an application for vacating of the said order in the event the respondents are of the opinion that the same ought not to be continued and/or after the decision of the Supreme Court in the pending Review/Writ Petition in the case of Canon India Pvt. Ltd.
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