9911796707
TMI Blog2025 (4) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... gita Bhayana, Adv, (M:9810026768) For the Respondents Through: Mr. Satish Aggarwala, Sr. Standing Counsel with Mr Gagan Vaswani, Adv. for DRI. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India seeking to quash the Seizure Memo dated 25th August, 2018 has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Supreme Court: "168.In view of the aforesaid discussion, we conclude that: [...] (vi) Subject to the observations made in this judgment, the officers of Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General of Central Excise Intelligence and Commissionerates of Central Excise and other similarly situated officers are proper officers for the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court and appeals have been preferred against such orders which are pending before this Court, they shall be disposed of in accordance with this decision and the show cause notices impugned therein shall be restored for adjudication by the proper officer under Section 28. c. Where the orders-in-original passed by the adjudicating authority under Section 28 have been challenged before the High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proper officer to issue show cause notices, this Court or the respective High Court shall dispose of such appeals or writ petitions in accordance with the ruling in this judgment and restore such notices to the CESTAT for hearing the matter on merits. f. Where appeals against the orders-in-original involving issues pertaining to the jurisdiction of the proper officer to issue show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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