https://www.taxtmi.com/caselaws?id=44053 The court upheld the validity of the show cause notice issued under Section 124 of the Customs Act, 1962, finding that while the first respondent had the authority to issue the notice, adjudication must be conducted by the Collector of Customs as per Section 122. The court dismissed the petition challenging the notice, emphasizing the distinction between enforcement procedures under different chapters of the Act and clarifying that the notice did not absolve Customs Officers implicated by the C.B.I. The judgment concluded by rejecting the petitioner's arguments and dismissing the writ petition without costs. en-us Wed, 08 Feb 1995 00:00:00 +0530 Tue, 22 Jun 2010 17:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44053 The court upheld the validity of the show cause notice issued under Section 124 of the Customs Act, 1962, finding that while the first respondent had the authority to issue the notice, adjudication must be conducted by the Collector of Customs as per Section 122. The court dismissed the petition challenging the notice, emphasizing the distinction between enforcement procedures under different chapters of the Act and clarifying that the notice did not absolve Customs Officers implicated by the C.B.I. The judgment concluded by rejecting the petitioner's arguments and dismissing the writ petition without costs. Case-Laws Customs Wed, 08 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44053