2024 (2) TMI 66

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....2003 issued by the respondent no.3, the Directorate of Revenue Intelligence, Mumbai Zonal Unit under Section 124 read with Section 28 of the Customs Act, 1962. 3. It appears that initially an order dated 6th October 2008 came to be passed by the Directorate of Revenue Intelligence, Mumbai Zonal Unit imposing a penalty of Rs.75,000/- and Rs.7,50,000/- under Section 112(a) of the Customs Act upon the petitioner. 4. Being aggrieved by such order, the petitioner had filed an appeal before the Appellate Tribunal being Appeal No.C/1241/08. On 20th October 2014, the Appellate Tribuanl vide its final order, had set aside the Order-in-Original dated 6th October 2008 and remanded the proceedings for de novo adjudication to the adjudicating auth....

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.... Excise and Anr.[2023 SCC OnLine Bom 2014], it is submitted that delayed adjudication of the show cause notice would be illegal. 8. In support of the above submissions, our attention is drawn to the recent order passed by this Court in the case of Parvez Shaikh Vs. The Union of India & Ors [Writ Petition No.14770 of 2023 dated 29th November 2023] wherein similar issues not only in regard to the adjudicating officer having jurisdiction to adjudicate the show cause notice in view of the decision of the Supreme Court in case of Canon India Pvt. Ltd. (supra) but also on the delayed adjudication of show cause notice fell for consideration of this Court. This Court, in similar circumstances, had admitted the petition and had granted interim re....