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2021 (4) TMI 608 - CALCUTTA HIGH COURTValidity of SCN issued - SCN issued inspite of certificate of origin issued by the Ministry of Foreign Affairs - the case is that the show cause notices make holes in the authenticity of the certificate of origin that has been issued and other document that has been issued by the suppliers of Bangladesh - HELD THAT:- Subsequent to the judgement of the Supreme Court in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT], the D.R.I. has lost its authority to issue any show cause notice under Section 28 of the Customs Act, 1962 - there appears to be a prima facie case for staying the show cause notice following the judgement in M/s. Canon India Pvt. Ltd. Let affidavit-in-opposition be filed within four weeks, reply thereto, if any, two weeks thereafter. Let the matter appear in the combined monthly list of July, 2021.
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