2018 (7) TMI 352

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....r Mr. K. Dey, Adv. Mr. K.K. Maiti, Adv. For the respondent ORDER The Court : The petitioner assails a supplementary notice dated May 18, 2017 and an addendum dated September 22, 2017 on the ground that, the same could not have been issued in view of the subsequent amendments introduced to Section 124 of the Customs Act, 1962 with effect from March 29, 2018. Learned Advocate for the pet....

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....e and the addendum is not the proper officer. In support of his contention, learned Advocate for the petitioner relies upon AIR 1980 Calcutta 188 (M/s. Euresian Equipments & Chemicals Ltd. & Ors.-Versus- The Collector of Customs & Ors.). Learned Advocate appearing for the respondent no. 2 submits that, another noticee of the show cause notice has assailed the show cause notice in respect of the....

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....aving heard the rival contentions of the parties, it appears that, the challenge in the writ petition is directed towards a supplementary notice dated May 18, 2017 and an addendum issued thereto dated September 22, 2017. The writ petition has been affirmed on June 28, 2018. A considerable period of time has elapsed since the issuance of the supplementary notice with the addendum thereto. The show ....