https://www.taxtmi.com/caselaws?id=302795 The court held that the 'Show Cause Notice' (SCN) issued under Section 28(4) of the Customs Act, 1962 was invalid as it was not issued by a 'proper officer' as defined by relevant sections of the Act. The court referred to established principles from previous cases and directed a consolidated hearing for related writ petitions on the same issue. The matter was rescheduled for the next hearing, with a specific date set for the listing, emphasizing the mandatory nature of the listing. en-us Mon, 04 Oct 2021 00:00:00 +0530 Sat, 18 Jun 2022 09:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302795 The court held that the 'Show Cause Notice' (SCN) issued under Section 28(4) of the Customs Act, 1962 was invalid as it was not issued by a 'proper officer' as defined by relevant sections of the Act. The court referred to established principles from previous cases and directed a consolidated hearing for related writ petitions on the same issue. The matter was rescheduled for the next hearing, with a specific date set for the listing, emphasizing the mandatory nature of the listing. Case-Laws Customs Mon, 04 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302795