TMI Blog2019 (7) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned counsel for the respondents that the impugned show cause notice (P-1) already stands adjudicated vide order dated 11.3.2019 (R-1/1) passed by the Commissioner of Customs, Amritsar and against said order, petitioner has already availed the remedy of appeal under the provisions of Customs Act in June 2019 - Learned counsel for the petitioner does not dispute the fact that statutory ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gence-respondent no.3 purportedly received intelligence that the petitioner firm was indulging in evasion of Custom Duty by misdeclaring the value and description of yarn/incompletely declaring the description of yarn. Accordingly searches were carried out by respondent no.3 on 5.11.2007. On the basis of investigations carried out it was allegedly revealed that the petitioner had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Act was demanded. Prayer in the present petition is to quash show cause notice (P- 1); strike down the Customs (Amendment and Validation)Act,2011 to the extent of inserting sub-section 11 to Section 28 of the Act, being invalid and bad in law; and to strike down Section 28(11) of the Act being violative of Article 14 of the Constitution. Upon notice wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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