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2024 (1) TMI 1086 - BOMBAY HIGH COURTJurisdiction - proper officer to issue SCN - power of Directorate of Revenue Intelligence (DRI) to issue SCN - HELD THAT:- As and by way of ad-interim relief, the impugned Order-in-Original dated 5th December 2023 passed by the respondent is stayed, with liberty to the respondents to make an application for vacating the said orders 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 M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT]. Petition disposed off.
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