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Show cause notice non est in the eyes of law for want of jurisdiction of the authority issuing it.

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....u/s 28 of Customs Act - DRI are Proper Officers or not - availability of alternate remedy of appeal. The issue in the present case is squarely covered by the decision in the case of M/s. Canon India Private Limited. vs. Commissioner of Customs [2021 (3) TMI 384 - SUPREME COURT] where it was held that the entire proceeding in the present case initiated by the Additional Director General of the DRI....

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Show cause notice non est in the eyes of law for want of jurisdiction of the authority issuing it.