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2022 (4) TMI 1306 - HC - CustomsJurisdiction - power of DRI to issue SCN - Seizure of two containers on the ground of being overweighed - HELD THAT:- The very same show cause notice and the Order in Original impugned in the present writ application was a subject matter of challenge before this High Court in M/S SJS INTERNATIONAL VERSUS UNION OF INDIA [2021 (12) TMI 1339 - GUJARAT HIGH COURT], where it was held that The initiation of the action on the part of the DRI on an intelligence of is severally questioned when the proper officer has already held in favour of the assessee classifying the item of export under a different head. The action of the respondent authority of issuance of the show cause notice dated 09.02.2018 is interfered with. The show cause notice in the present form is quashed and set aside with all consequential actions - application disposed off.
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