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2021 (10) TMI 247 - HC - CustomsJurisdiction - power of DRI authority to issue SCN - Section 124 read with Section 28 of the Customs Act, 1962 - HELD THAT:- There appears to be a prima facie case for staying the show cause notice following the judgment in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT]. Accordingly, the impugned show-cause notice is stayed till 3rd January, 2022, or until further orders, whichever is earlier. Let affidavit-in-opposition be filed within four weeks after puja Vacation; reply, if any, be filed within two weeks thereafter - Let the matter appear in the list on 20th December, 2021.
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