2025 (4) TMI 713

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....the challenge to the legality and validity of the show cause notice issued under Section 124 of the Customs Act, 1962. The Order of the High Court reads thus : - "[1] The present petition is directed against the show-cause notice dated 09.09.2024 which has been issued to the petitioners under the Customs Act, 1962. The challenge to the show-cause notice is on the ground that the only authority which could have issued the show-cause notice or initiate any inquiry is respondent No.4, namely the Director General of Foreign Trade, Ministry of Commerce and Industry, Government of India. The show-cause notice dated 09.09.2024 issued by respondent No.3, namely the Additional Commissioner of Customs, thus, is without any jurisdiction. [2] On t....

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....e notice dated 09.09.2024 has so far been initiated. It may be noted that the date of hearing was intimated to the petitioners and the petitioners sought adjournment." 2. Mr. Mihir Joshi, the learned senior counsel appearing for the petitioner invited our attention to the contents of the show cause notice dated 09.09.2024 issued under Section 124 of the Customs Act, 1962(for short, "the Act, 1962). It appears that the same came to be issued by the Additional Commissioner Customs Mundra. 3. The issue relates to classification. The petitioner herein filed a shipping bill through different marks for exporting of "Pharmaceutical Raw Materials: Sucrose BP" under CTH 1702 9090. The same came up for assessment. During the course of assessment, ....