PNP POLYMERS PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is before this Court seeking to challenge the notice issued on 24/10/2016 by the Directorate of Revenue Intelligence, which after the adjudicating the process in favour of the petitioner.

(2.) The appeal preferred by the respondent is pending and at that stage on the ground of decision of M/s. Canon India Private Limited Vs. Commissioner of Customs in Civil Appeal no.1827 of 2018 dtd. 9/3/2021, this petition is being preferred seeking to challenge the impugned notice issued under Sec. 28 read with Sec. 124 of the Customs Act dtd. 24 th October, 2016 with following prayers :

(3.) We have heard Ms. Neha Anchlia, learned advocate appearing with Mr. Darshan Gandhi, learned advocate for the petitioners.