JUDGMENT :

1. This petition is filed by the assessee challenging the show-cause notice dated 18.12.2009 issued by the Director of Revenue Intelligence, Delhi Zone Unit, New Delhi asking the petitioner why the assessable amount of Rs. 11,87,710/- in respect of goods imported by the assessee should not be rejected and the goods should not be confiscated with further levy of customs duty with interest and penalties. The show-cause notice has been challenged by the petitioner on two grounds. Firstly, that the Director of Revenue Intelligence do not have jurisdiction to issue show-cause notice and secondly, that the show-cause notice proceedings have lingered on for unduly long time and therefore any further continuation is opposed to the provisions of Section 28 of the Customs Act, 1962.

2. Learned counsel for the petitioner drew our attention to the documents and pleadings on record and pointed out that the question of lack of jurisdiction of the Director of Revenue Intelligence is concluded by the judgment of the Supreme Court in the case of Canon India Private Limited Versus Commi