DEBANGSU BASAK, J. - (1.) The petitioner has assailed an order dated July 7, 2011 passed by the Commissioner of Customs.
(2.) Learned advocate for the petitioner has submitted that, the impugned order is bad on account of lack of jurisdiction of the Customs Authorities in issuing the show cause notice and that, the Customs Authorities had acted beyond the time prescribed by the High Court in issuing the second show cause notice.
(3.) The respondent Authorities are represented.;