D. N. Patel,C.J. - (1.) Cm APPL.2146/2021 (exemption) Allowed, subject to just exceptions. The application is disposed of. 1. This petition has been preferred with the following prayers:- W.P.(C) 842/2021 "(a) To issue a writ of Certiorari quashing the show cause notice dated 24.01.2020 issued under DRI/AZU/CI/ENQ39/(INT-25/2016)/6825/ being time barred as per provisions of Section 28 of the Custom Act,1962; and/ or (b) such other appropriate writ, order or direction as this Hon'ble Court may deem fit may also be issued." (emphasis supplied)
(2.) Learned counsel appearing for the petitioner has taken this court to the show cause notice dated 24.01.2020, issued by respondent No.2, which is Annexure A-1 to the memo of this writ petition. It is contended by learned counsel that (a) show cause notice (SCN) issued by respondent No.2 is barred by time and (b) Respondent No.2 does not have the power, jurisdiction and authority to issue the aforementioned SCN. Moreover, learned counsel submits that the grievance ventilated in the present petition is covered by various decisions of the Hon'ble Supreme Court and this Court and other High Courts in favour of the petitioner.
(3.) Learned counsel appearing for the petitioner has relied upon State of Punjab v. Bhatinda District Co-op. Milk P. Union Ltd. , 2007 217 ELT 325 (S.C.), Madina (UZ) Impex v. Union of India,2019 368 ELT 555(Del.) and Famina Knit Fabs v. Union of India,2020 371 ELT 97 (P & H) and submits that the question of the SCN being time barred be decided by this Court at the threshold.;