TMI Blog2021 (10) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... VERSUS COMMISSIONER OF CUSTOMS [ 2021 (3) TMI 384 - SUPREME COURT] is the law declared by Hon'ble Supreme Court as of today and therefore as a matter of judicial discipline, this Court is bound to follow the same as contended by learned counsel for respective parties. Writ petition disposed off. - W.P. Nos. 19919 of 2021, 34811 of 2019, 337 of 2020, 35918 of 2019, 8665, 9324, 9878, 13263 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icitor i.e., Additional Solicitor General of India, leading/appearing on behalf of learned Revenue counsel Mr. V. Sundareswaran, are before this Virtual Court. 3. Short point in the captioned writ petition is challenge to a notice i.e., 'Show Cause Notice' ['SCN'] issued under Section 28(4) of the 'Customs Act, 1962 (52 of 1962)' [hereinafter 'said Act' for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been issued by a 'proper officer' within the meaning of Section 28(4) of said Act read with Section 2(34) of said Act. 6. Be that as it may, learned Solicitor submits that a review petition has been filed in Hon'ble Supreme Court and requests for rescheduling of the captioned matter. Learned Solicitor also submits that the impugned SCN will be kept in abeyance till the nex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogether and listed under the cause list caption 'GROUPING MATTERS (CUSTOMS ACT)'. 3. Some of the writ petitions listed under the aforesaid caption have been re-notified. The captioned matters are other than those that have been re-notified. This common order will govern the captioned writ petitions. 4. By consent of counsel for respective writ petitioners and learned Solicitor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive parties. 6. Captioned writ petitions are disposed of in the aforesaid manner. There shall be no order as to costs. Consequently, connected WMPs are also disposed of closed. Though obvious, it is made clear that this Court has not expressed any view or opinion on the merits of the matter as Hon'ble Supreme Court is in seizen of the review petitions and the fate of the impugned SCNs a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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