HC Stays Show Cause Notice under Custom Act; Follows SC Judgment in Canon India

Gopal Gupta Vs Principal Additional Director General (Delhi High Court) FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. By this petition, the petitioner challenges the Show Cause Notice dated 26th September, 2019 issued to the petitioner subsequent to the arrest, search and seizure dated 24th April, 2019 and 25th April, 2019 as also seeks setting aside of the proceedings under Sections 104, 100/102, 105, 110 and 124 of the Customs Act and the proceedings emanating therefrom, in view of the decision of the Hon’ble Supreme Court rendered in Civil Appeal No.1827/2018 titled as M/s Canon ...