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2023 (6) TMI 1109

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....Adv. Mr. Kaustubh Shakkarwar, Adv. Ms. Richa Pandey, Adv. Ms. Suveni Bhagat, Adv. Mr. Praveen Swarup, AOR Ms. Payal Swarup, Adv. Ms. Pooja Sharma, Adv. ORDER UPON hearing the counsel the Court made the following By the impugned order passed in the writ petition, the High Court has dismissed the writ petition filed by the petitioner. Initially, the writ petition appears to have been filed ....

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....oner had, in fact, brought to the notice of the Court the decision of this Court in M/s Canon India Private Limited v. Commissioner of Customs 2021 SCC OnLine SC 200 under which the very show cause notice which culminated in the impugned order was issued by a person who was not authorised in law. However, this aspect has not been considered. It is not seen reflected in the order. Learned senior....