TaxTMI 
TaxTMI 
2022 (7) TMI 1197
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.... on behalf of the petitioner, says that the said SCN was amended on 26.03.2021. The petitioner is arrayed as noticee no.12 in the said SCN. 3. The petitioner is an official of the respondents and is still in service. It is not in dispute, that the other noticees' arrayed in the aforementioned SCN (as amended) are all private parties, save and except noticee no.7, i.e., Mr Vikram Bhasin, who, we are told is also a government official. 4. The allegation against the private individuals is captured, broadly, in the Subject, as well as the narration made in the first paragraph of the SCN dated 26.09.2019. For the sake of convenience, the said parts of the SCN are extracted hereafter: "Subject : 1. Seizure of gold jewellery weighing 50630 (50....
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....y Air India flight no. IX 142 and would be carrying huge quantity of Gold jewellery for illicit import into India....." 5. Mr Gautam says that insofar as the writ petitioner is concerned i.e., noticee no.12, the allegation against him is contained in paragraphs 17, 28.11 and 40 of the SCN. 5.1 It is contended, that broadly, the only allegation against the petitioner is that he did not follow the Standard Operating Procedure (SOP) dated 29.03.2016. 6. Mr Gautam submits that the responses received to the RTI applications dated 23.07.2021 and 05.08.2021 demonstrate that during the period in issue, the said SOP was inoperable. 6.1 To complete the narration, it may also be relevant to note that that the responses to the aforementioned RTI ap....
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....t was pointed by the Supreme Court in the Canon India judgement. 9.5 It is not in dispute that in certain matters pending before the Supreme Court, challenge has also been laid to the amendments brought about in the Customs Act, 1962 via the Finance Act, 2022. Therefore, this aspect of the matter is also receiving the attention of the Supreme Court. 10. That apart, W.P.(Crl.) No. 821/2021, to which reference was made hereinabove, we are told, is listed on 30.08.2022, along with an application i.e., Crl.M.A.No.12498/2022, for vacation of interim order dated 12.04.2021. 10.1 It is relevant to note that in the counter-affidavit filed in the abovementioned writ petition, averments have been made by the respondents, in rebuttal, vis-à-....