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of Jurisdiction - power of DRI authorities to issue SCN - goods imported by the assessee should be rejected or not - show-cause notice proceedings have lingered on for unduly long time - Section 28 of the Customs Act, 1962 - The impugned show-cause notice is set aside with consequential effect. If the petitioner has given any guarantees on account of pendency of these proceedings, the same would stand discharged - HC
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