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2023 (11) TMI 727 - CALCUTTA HIGH COURTValidity of Show Cause Notice (SCN) = Jurisdiction of Joint Commissioner of Customs (Port) to issue SCN u/s 124 of the Customs Act, 1962 - Item imported is free or not - HELD THAT:- The petitioner should have responded to the aforesaid show cause notice by giving reply and make out a case before the adjudicating authority. At this stage, no relief granted to the petitioner in this writ petition except extending the time to give reply to the aforesaid impugned show cause notice for a period of two weeks from date and directing the respondent adjudicating authority concerned to consider and dispose of such reply to be filed by the petitioner on the issue of the jurisdiction to issue impugned show cause notice, on the basis of notification dated 15th July, 2020 being Annexure P-2 to the writ petition, by passing a reasoned and speaking order after giving an opportunity of hearing to the petitioner or his authorized representatives within four weeks from the date of receipt of such reply to the impugned show cause notice and till such final order is passed on the issue of preliminary jurisdiction of the adjudicating authority there will be no further proceeding and any further proceeding in the impugned proceeding will depend upon the final order to be passed on the reply to such show cause notice. At the time of hearing, petitioner will be entitled to raise all the points with regard to the impugned show cause notice - petition disposed off.
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