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2009 (12) TMI 439 - HC - CustomsSEZ – Jurisdiction – Show cause notice issued by Commissioner of Custom to unit in SEZ. Revenue contending that section 2, 21 and 22 of SEZ Act, 2005 yet to be operationlised and Commissioner of Custom empowered to issue SCN and adjudicate. Contention also that Development Commissioner vested with administrative control of SEZ not empowered to adjudicate offence under Custom Act. Held that – contention prima facie not acceptable. Power to issue SCN cannot be usurped until such authority satisfies court about locus standi and jurisdiction. Interim relief continue till final disposal.
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