TaxTMI 
TaxTMI 
2022 (2) TMI 911
X X X X Extracts X X X X
X X X X Extracts X X X X
....rance For the Respondents (In both W.Ps) : Mrs.M.Sheela Senior Standing Counsel COMMON ORDER Mrs.M.Sheela, learned Senior Standing Counsel takes notice on behalf of the respondents. 2. There is no representation on behalf of the petitioners. However, the learned Senior Standing Counsel for the respondents assisted the Court. In W.P.No.7069 of 2021, the petitioner has challenged the impugned re....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... position of law in Canon India Private Limited Vs Commissioner of Customs, 2021 (376) ELT 3(S.C), 2021 (3) TMI 384, as to who is proper officer for the purpose of notices under Section 28 of the Customs Act, 1962. Under these proceedings, the petitioners who were issued with the Show Cause Notices, to show cause as to why penalty should not be imposed on them under Section 112 of the Customs Act,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....diction. 6. I have considered the arguments advanced by the learned Senior Standing Counsel for the respondents and perused the affidavit filed by the petitioners. I have also considered the arguments advanced by the learned counsel who appeared in the batch and assisted the Court. 7. The Show Cause Notices in these proceedings are dated 16.09.2013. The petitioners had earlier filed W.P.Nos.2857....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ngs on merits and in accordance with law and in terms of the decision of the Hon'ble Supreme Court in Canon India Private Limited case. 10. It is noticed that the dispute pertains from the year 2015 and the issue is lingering in this Court and the petitioners have approached again this Court in 2021. Considering the same, I direct the respondents to pass appropriate orders on merits and in ac....