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TMI Blog2024 (2) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... r has challenged the impugned show cause notice dated 6-12-2022 bearing reference No. DIN 20221273MX0000333F1B. 2. The specific case of the petitioner is that the petitioner had imported goods and filed Bill of Entries on various dates as mentioned below :- Sl. No. Bill of Entry No. Date 1. 4456010 18-12-2017 2. 4560910 26-12-2017 3. 4456616 18-12-2017 4. 4457573 18-12-2017 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner were allowed by way of remand. Paragraph 7 of the aforesaid Order-in-Appeal is reproduced below :- "7. In view of the foregoing discussions, I direct the lower authority to recall the Impugned Bills of Entry and re-assess the same after examining the eligibility of the benefit of the aforesaid Notification afresh. The appellant is also directed to produce the relevant documents a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .com 459 (Mad.). 7. I have considered the arguments of the Learned Counsel for the petitioner and the Learned Junior Panel Counsel for the respondent. The decision rendered by the Court in N.C. Alexender v. The Commissioner of Customs, Chennai, 2022 (381) E.L.T. 148 relates to the jurisdiction of DRI, to issue show cause notice as a proper officer, under the Customs Act, 1962. In this case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liberty to file a reply to the impugned show cause notice that has been issued to the petitioner. 8. In view of the above observation, the present writ petition is dismissed with liberty to the petitioner to file a reply within a period of 30 days from the date of receipt of a copy of this order. The respondent shall dispose the impugned show cause notice along with the remand order of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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