2021 (2) TMI 810

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.... respondent ORDER The Court : Affidavit-of-service filed in Court today is taken on record. The petitioner has challenged the notices of show-cause dated 29th December, 2019 and 2nd February, 2020 alleging that the said two notices have been issued by a person without having the jurisdiction to do so. The petitioner has referred to Sections 2(34), 28 and 124 of the Customs Act, 1962 (here....

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....ondent nos. 2 and 3 have also relied upon the judgement reported in 2015 (318) E.L.T. 245 (Abhishek Mundhra vs. A.D.G., D.G. of Revenue Intelligence, Chennai) and that in 2014 (2) E.C.S. 122 (Swati Menthol & Allied Chemicals Ltd. vs. Joint Director-Directorate of Revenue Intelligence). Relying on these judgments, the respondent nos. 2 and 3 submit that in the two notices of show-cause being the....