TMI Blog2021 (7) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... to be invalid, by the Hon ble Supreme Court in the case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [ 2021 (3) TMI 384 - SUPREME COURT] . The Board had thereafter issued an Instruction No. 04/2021-Customs dated 17.03.2021 in F.No.450/72/2021-Cus-IV stating that the said instruction is issued specifically in respect of the Show Cause Notice against Shri Anil Aggarwal and 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned Order-in-Appeal Seaport C.Cus.II No. 160/2021 dated 30.03.2021 whereby, the First Appellate Authority has allowed the appeal of the Revenue by way of remand to the file of the Adjudicating Authority. 2.1 Ms. A. Aruna, Learned Advocate appearing for the assessee-appellant, seriously contended, inter alia, that the Directorate of Revenue Intelligence (DRI) had issued a Show Cause Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed for any violation by a Customs House Agent or Customs Broker under the respective regulations. 3. Per contra, Shri M. Jagan Babu, Learned Departmental Representative, supported the findings of the First Appellate Authority to contend that it was an order for de novo adjudication and hence, prayed for retention of the impugned order. 4.1 Having heard the rival contentions and after g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2 The Board had thereafter issued an Instruction No. 04/2021-Customs dated 17.03.2021 in F.No.450/72/2021-Cus-IV stating that the said instruction is issued specifically in respect of the Show Cause Notice against Shri Anil Aggarwal and 11 others and, in any case, the Instruction cannot override the decision of a three Judge Bench of the Apex Court, which is binding as the law of the land. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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