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    <title>2025 (2) TMI 1124 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC disposed of a petition following the SC&#039;s review decision in Canon India case. The SC clarified that DRI officers are proper officers for issuing show cause notices under Section 28, after initially overlooking relevant notifications and legal provisions. The SC upheld the Validation Act empowering DRI officers to issue show cause notices. The petitioner was granted twelve weeks to file an appeal before CESTAT challenging the Order-in-Original dated 30th March, 2023. The court concluded that DRI officers, Customs Commissionerates, and other relevant officers have proper authority to issue show cause notices.</description>
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    <pubDate>Mon, 24 Feb 2025 00:00:00 +0530</pubDate>
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      <title>2025 (2) TMI 1124 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=766577</link>
      <description>The Bombay HC disposed of a petition following the SC&#039;s review decision in Canon India case. The SC clarified that DRI officers are proper officers for issuing show cause notices under Section 28, after initially overlooking relevant notifications and legal provisions. The SC upheld the Validation Act empowering DRI officers to issue show cause notices. The petitioner was granted twelve weeks to file an appeal before CESTAT challenging the Order-in-Original dated 30th March, 2023. The court concluded that DRI officers, Customs Commissionerates, and other relevant officers have proper authority to issue show cause notices.</description>
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