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2016 (7) TMI 123 - HC - CustomsProper officer - Validity of Show cause notice issued by the Additional Director General, Directorate of Revenue intelligence - Scope of Section 2(34) read with Section 17 and 28 of the Customs Act, 1962 - Amendment to Section 28, whether retrospective or prospective - Held that:- The retrospective application of Section 28 (11) is limited in time with use of the words “this section” read with the Explanation 2, which necessarily means reference only to the now existing Section 28 which was inserted w.e.f. 8.4.2011 after substitution of the earlier provision. Thus, retrospective applicability is only since 8.4.2011, not prior thereto. In the instant case, the impugned show cause notice was issued much prior to 8.4.2011. Thus, the findings recorded on this jurisdictional issue by the Hon'ble Supreme Court in Sayed Ali [2011 (2) TMI 5 - Supreme Court] as also those recorded by the Hon'ble Delhi High Court in the aforesaid judgment dated 3.5.2016 in M/s Pace International [2016 (5) TMI 225 - DELHI HIGH COURT] are mutatis mutandis applicable to the case of the present petitioners. Therefore, the impugned show cause notice dated 13.3.2005, the adjudication order dated 25.6.2010 and consequential recovery proceedings, are rendered non est and void ab initio on the vice of jurisdiction and are as such quashed and set aside. - Decided in favor of the assessee.
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