Court Orders Adjudication of Show Cause Notice in Six Months, Preserves Petitioner's Arguments for Future Consideration.

The court disposed of the petition, directing the respondents to adjudicate the show cause notice within six months. The petitioner's arguments regarding the legality, authority, and jurisdiction of the show cause notice and related notifications were preserved for consideration during the adjudication process. The court did not rule on the merits of these contentions and issued no order as to costs.

---

---

Issues Involved:
The issues in this case involve the legality and authority of the show cause notice issued by Respondent No.3, the retroactive validation of actions under Section 97 of the Finance Act, 2022, the validity of certain notifications empowering Respondent No.3, and the jurisdiction of the designated officer to issue the show cause notice.

Legality and Authority of Show Cause Notice:
The petitioner sought a writ to quash the show cause notice dated 03.10.2019, arguing that the designated officer lacked jurisdiction based on a decision of the Supreme Court in Canon India Pvt. Ltd. vs. Commissioner of Customs 2021 SCC Online SC 200. The respondents agreed to adjudicate the notice under Notification No. 59/2019-Customs(N.T./CAA/DRI) dated 6 November, 2019.

Retroactive Validation under Section 97 of Finance Act:
The petitioner contended that the powers under Section 97 of the Finance Act cannot retroactively validate the actions of Respondent No.3 in issuing the show cause notice dated 03.10.2019. The respondents argued that the legality of the notice, including the authority and jurisdiction of the officer, can be considered by the adjudicating officer in light of legal precedents.

Validity of Empowering Notifications:
The petitioner challenged the validity of Notification No.40/2012 dated 02.05.2012 and Notification No.17/2002 - Customs (NT) dated 07.03.2002, claiming that they empower Respondent No.3 to issue the impugned show cause notice. The court directed the respondents to consider these contentions during the adjudication process.

Jurisdiction of Designated Officer:
The issue of the jurisdiction of the designated officer to issue the show cause notice was raised by the petitioner, citing a Supreme Court decision. The court emphasized that all legal contentions, including those related to jurisdiction and interest, should be raised before the adjudicating officer for appropriate consideration.

Final Judgment:
The court disposed of the petition, directing the respondents to adjudicate the show cause notice expeditiously within six months. The petitioner's contentions were kept open for consideration during the adjudication process, with no order as to costs.

---