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2024 (2) TMI 145 - MADRAS HIGH COURTValidity of SCN issued under Section 28(4) of the Customs Act read with Section 124 of the Customs Act in contravention of the order of the Appellate Commissioner - HELD THAT:- The decision rendered by the Court in M/S. N.C. ALEXENDER VERSUS THE COMMISSIONER OF CUSTOMS, CHENNAI II COMMISSIONERATE, CHENNAI [2022 (6) TMI 723 - MADRAS HIGH COURT] relates to the jurisdiction of DRI, to issue show cause notice as a proper officer, under the Customs Act, 1962. In this case, the show cause notice has been issued to the Commissioner of Customs II. The Court in N.C. Alexender has also noted that the apparent defect point out earlier by the Hon’ble Supreme Court has been cured by the amendment to the provisions of the Customs Act, 1962 in the Finance Act, 2022. Therefore, the decision of the Court in N.C. Alexender is irrelevant. The petitioner should therefore file a reply to the impugned show cause notice. Therefore, there is no merits in the submission of the Learned Counsel for the petitioner. The Court is of the view that the present writ petition is premature. It is therefore liable to be dismissed. The petitioner is therefore given liberty to file a reply to the impugned show cause notice that has been issued to the petitioner. The present writ petition is dismissed with liberty to the petitioner to file a reply within a period of 30 days from the date of receipt of a copy of this order.
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