2016 (9) TMI 877

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....Atul Batra with Mr. Kundan Kumar Mishra, Mr. Sameer Jain, Mr. Satish Aggarwala, Advocates for the Respondent. ORDER 1. The challenge in this petition is to the constitutional validity of Sections 27A and 28AA of the Customs Act 1962, and the notifications no. 75/2003~Cus(NT) dated 12.09.2003, 18/2011-Cus(NT) dated 01.03.2011 (w. e. f. 01.04.2011) and 33/2016-Cus(NT) dated 01.03.2016 (w. e. f. 01....

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....('SCN') dated 16th April 2014 has been now consolidated in the office of the Commissioner of Customs, Nhava Sheva, Uran. However, it is pointed out by Dr. Prabhat Kuamr, learned counsel for the Petitioner, that as is evident in para 16 of the impugned SCN, one of the adjudicating authorities mentioned in the SCN was the Commissioner of Customs, ICD, Tughlakabad, New Delhi. It is only subsequently ....