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    <title>2025 (1) TMI 1329 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Punjab and Haryana HC addressed jurisdictional challenges to show cause notices issued under Section 28 of the Customs Act, 1962 by DRI authorities. Following the SC precedent in Canon India Private Limited, the court held that SCNs issued by incompetent officers are invalid and without legal authority. However, since court proceedings were stayed and petitioners were granted 30 days to respond, the court directed all petitioners to file replies within 30 days from receipt of judgment. Respondents were ordered to adjudicate matters in accordance with law.</description>
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    <pubDate>Thu, 09 Jan 2025 00:00:00 +0530</pubDate>
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      <description>The Punjab and Haryana HC addressed jurisdictional challenges to show cause notices issued under Section 28 of the Customs Act, 1962 by DRI authorities. Following the SC precedent in Canon India Private Limited, the court held that SCNs issued by incompetent officers are invalid and without legal authority. However, since court proceedings were stayed and petitioners were granted 30 days to respond, the court directed all petitioners to file replies within 30 days from receipt of judgment. Respondents were ordered to adjudicate matters in accordance with law.</description>
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