M/S.N.C.Alexender vs The Commissioner Of Customs on 9 June, 2022
287. That apart, notices issued under the various other provisions
of the Customs Act, 1962 cannot be quashed in the light of the law laid
down in Canon India Private Limited case referred to supra, as the ratio
laid therein is neither applicable to the proceedings under the provisions
of the Customs Act, 1962 nor can the impugned Show Cause Notices /
Orders-in-Original be quashed in view of the validation in Section 97 of
https://www.mhc.tn.gov.in/judis
153/163
W.P.Nos.33099 of 2015 & etc.,
the Finance Act, 2022 to the pending proceedings.