TMI Blog2021 (7) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Director General of DRI is not the proper officer to issue Show Cause Notice under Section 28(4) of the Customs Act, 1962. HELD THAT:- On instructions, learned counsel for the respondents states that the issue of jurisdiction shall be decided as a preliminary issue by the adjudicating authority, after giving an opportunity of hearing to the petitioner - learned counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne, 2021. Learned Counsel for the Petitioner states that the Show Cause Notice dated 11th December 2020 is illegal as it has been issued by the Principal Additional Director General of DRI who has no powers to issue Show Cause Notice, Adjudicate and recover the penalties/duties, if any. He relies on the judgment of the Supreme Court in M/S Canon India Private Ltd Vs Commissioner of Customs Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to press the present petition. Keeping in view the consensual agreement, the present writ petition along with pending applications is disposed of with a direction to the adjudicating authority to decide the issue of jurisdiction as a preliminary issue. It is clarified that, in the event, the petitioner is aggrieved by the decision of the adjudicating authority, it shall be open to the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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