1. The petitioner M/s. Royaloak Furniture India LLP., Bengaluru, has filed these writ petitions in this Court on 27.2.2017 assailing the show-cause notice-cum- demand notice, Annexure-A, dated 6.1.2017, issued by the respondent-Additional Director General, Directorate Revenue Intelligence, Ministry of Finance, Department of Revenue, Government of India, to the petitioner in pursuance of the search operations carried out at the business place of the petitioner on 1.12.2015 and the petitioner has also challenged the provisions of sub-section (11) of Section 28 of Customs Act, 1962 (‘Act’ for short) inserted by the Customs (Amendment & Validation) Act, 2011, with effect from 16.9.2011.

2. The present writ petitions have been filed in this Court under Article 226 of the Constitution of India against the impugned show-cause notice Annexure-A, dated 6.1.2017 on the twin grounds of validity of provisions of the Act and also lack of jurisdiction of the respondent-Additional Director General to issue the said show-cause notice.

3. The learned counsel for the petitioner Mr.Raghura