2026 (7) TMI 1791

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....019 - Final Order Nos. 75934 - 75935/2026<br>Customs<br>Hon'ble Shri Ashok Jindal, Member (Judicial) And Hon'ble Shri K. Anpazhakan, Member (Technical) [Appeal No. C/75191/2019:] For the Appellant / Revenue : Shri Subrata Debnath, Authorized Representative For the Respondent : None [Appeal No. C/77475/2019:] For the Appellant : Shri B.K. Singh, Advocate For the Respondent : Shri ....

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....nt before us in Appeal No. C/77475/2019). 3. The matter travelled up to the Hon'ble High Court at Calcutta whereafter it was held that a Show Cause Notice under Section 28 of the Customs Act, 1962 cannot be issued in this case against M/s. Right Minerals Pvt. Ltd. 4. On the basis of the above verdict of the Hon'ble High Court, such proceedings against M/s. Right Minerals Pvt. Ltd. were dropp....