Legal Challenge on Jurisdiction of Pr. ADG to Issue SCN Deemed Non-Maintainable Without Contesting Notification No.4/21-Customs.

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....Maintainability of application - Jurisdiction - power of Pr. ADG, DRI to issue SCN - In the present case, the Board has issued instruction No.4/2021 dated 17.03.2021, to all adjudication authorities of DRI/ Customs for sending all pending adjudication of show cause notice cases to call book - unless the petitioner challenges the validity of notification No.4/21 – Customs dated 17.03.2021, the present petition is not maintainable challenging the consequential orders issued by the respondent i.e. Annexure P/1. - HC....