TaxTMI 
TaxTMI 
2025 (12) TMI 908
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....ed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the following as null and void : ● Show Cause Notice (hereinafter, 'SCN') dated 18th September, 2019 as well as the Order-in-Original dated 14th September, 2020 in W.P.(C) 7155/2021 . ● SCN dated 29th April, 2019 as well as the Order-in-Original dated 29th September, 2020 in W.P.(C) 6402/2021. 3. The prayer in these writ petitions are as under: In W.P.(C) 7155/2021 "A. Pass interim directions and stay for the effect and/or proceedings, etc. emanating or related with impugned show cause notice bearing F. No. DRI/HQ-CI/Enq-13(Int-19)/2015/3391 dated 18.09.2019 as well as the O-I-O dated 14.09.2020 pas....
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....ionerates of Customs (Preventive), Directorate General of Central Excise Intelligence and Commissionerates of Central Excise and other similarly situated officers are proper officers for the purposes of Section 28 and are competent to issue show cause notice thereunder. Therefore, any challenge made to the maintainability of such show cause notices issued by this particular class of officers, on the ground of want of jurisdiction for not being the proper officer, which remain pending before various forums, shall now be dealt with in the following manner: a. Where the show cause notices issued under Section 28 of the Act, 1962 have been challenged before the High Courts directly by way of a writ petition, the respective High Court s....
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....ue show cause notices, this Court or the respective High Court shall dispose of such appeals or writ petitions in accordance with the ruling in this judgment and restore such notices to the CESTAT for hearing the matter on merits. f. Where appeals against the orders-in-original involving issues pertaining to the jurisdiction of the proper officer to issue show cause notices under Section 28 are pending before the CESTAT, they shall now be decided in accordance with the observations made in this decision." 6. Thus, the challenge in these petitions no longer survives. An additional issue has been raised in respect of service of the SCN which clearly appears to be a plea which is an after thought. However, in order to satisfy the a....
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....the seized items on behalf of Ms. Sweety. He had also mentioned email id [email protected] alongwith id [email protected] as his email id. From the above, it appears that SCN was served and Sweety Mehra, Director of M/s Meroz Exim after receipt of SCN requested for release of seized items which was received by Sh Lalit Kumar Babulal Tater from this office. Thus, it appears that Lalit Kumar Babulal Tater and Sh. Kalpesh B Tater, Director of M/ s Meroz Exim were aware of the issuance / receipt of the SCN. 8.4 Personal hearing was granted to the all the noticees to present their defences on 29.01.2020 before Commissioner of Customs (Nhava Sheva-I), JNCH. Vaidat Legal Services (Advocates 85 Solicitors) represe....