(1.) The challenge is made to the action of the respondent authority and the notice issued under Sec. 28 read with Sec. 124 of the Customs Act with the following prayers :
(2.) We could notice that the Commissioner of Customs has already adjudicated the matter on 29/4/2020.
(3.) We have heard Ms. Neha Anchlia, learned advocate appearing with Mr. Darshan Gandhi, learned advocate for the petitioners.