show cause notices dated 29.04.2022 issued
in terms of Section 110AA read with Section 28AAA and Section 124 of the Customs
Act, 1962 (in short ... argued is as regards non-compliance
with the ingredients of Section 28AAA of the Act.
13. Learned counsel for the petitioners would argue that Section
Respondent No.4 to adjudicate the matter in terms of Section 32(4) of the Customs Act, which objections are stated to be pending. Besides ... demand of import duty is not sustainable on merits.
(vi) Section 28AAA of the Customs Act cannot be invoked.
(vii) Once the authorisation was issued
granted to the customs authorities, earlier under section 28 of the
Customs Act and presently, under section 28AAA of the Customs Act.
There ... only action contemplated
under the FTDR Act is suspension/cancellation of license [ section 8 ]
and Imposition of Penalty [ section 11 ]. Apart from the above, there
case of
Canon India Pvt. Ltd (supra) to urge that the section
2(34) clearly provides proper officer, which would
mean the officer of Customs ... Additional Director General,
DRI for the purpose of sections 17,28 and 28AAA of
the Act. Notification No.40/2012-Customs(N.T.)
dated
