TMI Blog2012 (10) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... ally when the Respondents are seized of the matter and the Petitioner has also given its own inputs in coming to the proper conclusion which has been permitted by the earlier Division Bench of this Court - writ petition dismissed - 18060 of 2011 - - - Dated:- 2-8-2011 - K. Chandru, J. REPRESENTED BY : S/Shri R. Yashod Vardan, Sr. Counsel and B. Satish Sundar, Advocate, for the Petitioner. Shri K. Ravi Anantha Padmanaban, Advocate, for the Respondent. [Order]. Heard Mr. R. Yashod Varadan, learned Senior Counsel, leading Mr. B. Sathish Sundar, learned Counsel appearing for the Petitioner and M/s. K. Ravi Anantha Padmanaban, learned Standing Counsel for the Customs Department/Respondent. 2. The writ Petitioner challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed of by a common judgment, dated, 22nd July, 2005. The said Writ Appeals judgment is since reported in 2006 (206) E.LT. 76 (Mad.). In the said writ appeals, this Court has held that challenge to the Show Cause Notice was premature and they should face adjudication. It was thereafter they filed Miscellaneous Petition Nos. 1822 to 1825 of 2006 seeking for recall of the order passed by this Court in terms of the observations made by the Supreme Court. The Subsequent Division Bench by an order dated 1st December, 2006 disposed of those Miscellaneous Petitions and recalled the earlier order, both the writ petitions and writ appeals and the Petitioner was directed to make submissions before the authorities concerned after getting samples f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Petitioner is entitled to file the present writ petition. Learned Counsel also fairly submitted that subsequent to the judgment of the Supreme Court, the Government of India, Ministry of Finance, had issued Notification No. 44/2011-Customs (N.T.), dated, 6th July, 2011, empowering even the Preventive Officers to issue notice for the purpose of Sections 17 and 28 and this Statutory notification has been issued in exercise of the power under Section 2(34) of the Customs Act. 6. However this Court is not inclined to impugned the Show Cause Notice especially when the Respondents are seized of the matter and the Petitioner has also given its own inputs in coming to the proper conclusion which has been permitted by the earlier Division B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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