DRI Show Cause Notice Under Section 28 of Customs Act Restored to Proper Adjudicating Authority Following Canon-II Precedent

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....The HC addressed a petition challenging a show cause notice (SCN) issued by DRI Mumbai Zonal Unit on May 1, 2019, regarding jurisdiction under Section 28 of the Customs Act, 1962. Following the Supreme Court's Canon-II judgment, the HC ruled that adjudication of the challenged SCN should be restored to the appropriate adjudicating authority as per paragraph 168(vi)(a) of that decision. The Court ordered that proceedings related to the May 1, 2019 SCN shall continue before the proper adjudicating authority in accordance with law. The petition was accordingly disposed of.....