2023 (11) TMI 727

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....ee, for the Respondent. ORDER Heard Learned Advocates appearing for the parties. 2. By this writ petition, petitioner has challenged the impugned show cause notice dated 10th February, 2023, being Annexure P-5 to the writ petition issued by the respondent Joint Commissioner of Customs (Port), under Section 124 of the Customs Act, 1962, on the ground of jurisdiction of the respondent authority c....

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....o be filed by the petitioner on the issue of the jurisdiction to issue impugned show cause notice, on the basis of notification dated 15th July, 2020 being Annexure P-2 to the writ petition, by passing a reasoned and speaking order after giving an opportunity of hearing to the petitioner or his authorized representatives within four weeks from the date of receipt of such reply to the impugned show....