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2019 (11) TMI 626 - HC - CustomsJurisdiction to issue SCN - Discretionary Jurisdiction - applicability of Circular No. 83/2003-Cus., dated 18-9-2003 - HELD THAT:- It is a rule of discretion and it is not a rule of compulsion, but it should be applied with utmost rigour when it comes to matters pertaining to taxes, cess, fees etc., In other words, when it comes to matters pertains to fiscal law. As it is nobody’s case that this case falls under any one of the rare exceptions set out supra, this Court refrains from interfering with the impugned SCN. The impugned SCN is not quashed, but kept in abeyance for period of eight weeks from the date of receipt of a copy of this order - petition disposed off.
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