2023 (12) TMI 1157

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....re, Ms. Renita Alex for the petitioner. Mr. Karan Adik a/w. Ms. Sangeeta Yadav for respondent no. 4. Ms. Sangeeta Yadav for respondent no. 3. P.C. 1. We have heard Mr. Rastogi, learned counsel for the petitioner on this petition. 2. At the outset, we need to note the prayers as made in this petition, which reads thus:- "a) Issue a writ, order, or direction in the nature ....

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....bit C) to be illegal and invalid, insofarthe conjoint reading of the said Notifcations thereofempowers Respondent No.3 to issue the impugned ShowCause Notice dated 03.10.2019 (Exhibit A); d) Issue a writ, order, or direction staying the implementation,operation and execution of the impugned Show Cause Notice dated 03.10.2019 (Exhibit A) and proceedings emanatingtherefrom, pending disposal....

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....otice considering the decision of the Supreme Court in the case of Canon India Pvt. Ltd. Vs. Commissioner of Customs 2021 SCC Online SC 200 4. It is informed by Ms. Yadav, learned counsel for respondent no. 3 that the show cause notice would now be adjudicated as per the Notification No. 59/2019-Customs(N.T./CAA/DRI) dated 6 November, 2019 issued by Additional Director, Directorate of Revenue I....

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....r issuing show cause notice can certainly be a subject matter, which can be taken into consideration, qua such legal position by the adjudicating officer who can pass appropriate orders. 7. After hearing learned counsel for the parties, we are of the opinion that the Petitioner needs to canvas such legal position as asserted in the present proceedings before the adjudicating officer, who as fai....