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2022 (7) TMI 318 - MADHYA PRADESH HIGH COURTMaintainability of application - Jurisdiction - power of Pr. ADG, DRI to issue SCN - validity of notification No.4/21 – Customs dated 17.03.2021 not challenged - Case of petitioners is that Officers of DRI have no jurisdiction to conduct a raid and issue a show cause notice as they are not proper officer under Section 28 of Customs Act for reassessment - HELD THAT:- In the present case, the Board has issued instruction No.4/2021 dated 17.03.2021, to all adjudication authorities of DRI/ Customs for sending all pending adjudication of show cause notice cases to call book because Apex Court has decided to reconsider the case of Canon Pvt. Ltd [2021 (3) TMI 384 - SUPREME COURT] in review petition. The respondent has filed a copy of the order in Union of India and Godrej and Boyce Manufacturing Co. Ltd. [2022 (2) TMI 636 - SUPREME COURT] to show that the issue as to “who would be the proper officer under Custom Act in light of Section 28 (11) of the Customs Act” has been found to consider by the Apex court. Since the petitioner is seeking quashment of show cause notice relying on Canon India Pvt. which is under review before the Apex Court, therefore, the respondent authority awaiting the final outcome of the aforesaid case has rightly sent the case of the petitioner to call book in the exercise of power under Section 28 (9A) of Customs Act. Petitioner is not challenging the validity of Notification No.4/2021-Customs dated 17.08.2021 issued by Central Board of Indirect Taxes and Customs whereby the cases Shri Anil Agrawal and 11 others have been directed to be kept pending until further direction. The petitioner's case is similar to the case of Shri Anil Aggrawal, therefore, unless the petitioner challenges the validity of notification No.4/21 – Customs dated 17.03.2021, the present petition is not maintainable challenging the consequential orders issued by the respondent i.e. Annexure P/1. The writ petition is dismissed.
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