2024 (2) TMI 145

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.... has challenged the impugned show cause notice dated 6-12-2022 bearing reference No. DIN 20221273MX0000333F1B. 2. The specific case of the petitioner is that the petitioner had imported goods and filed Bill of Entries on various dates as mentioned below :- Sl. No. Bill of Entry No. Date 1. 4456010 18-12-2017 2. 4560910 26-12-2017 3. 4456616 18-12-2017 4. 4457573 18-12-2017 5.....

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....etitioner were allowed by way of remand. Paragraph 7 of the aforesaid Order-in-Appeal is reproduced below :- "7. In view of the foregoing discussions, I direct the lower authority to recall the Impugned Bills of Entry and re-assess the same after examining the eligibility of the benefit of the aforesaid Notification afresh. The appellant is also directed to produce the relevant documents at....

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....com 459 (Mad.). 7. I have considered the arguments of the Learned Counsel for the petitioner and the Learned Junior Panel Counsel for the respondent. The decision rendered by the Court in N.C. Alexender v. The Commissioner of Customs, Chennai, 2022 (381) E.L.T. 148 relates to the jurisdiction of DRI, to issue show cause notice as a proper officer, under the Customs Act, 1962. In this case, t....