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2021 (6) TMI 628 - CESTAT MUMBAIJurisdiction - proper officer for issuance of SCN - DRI is proper officer or not - Classification of imported goods - External/Portable Hard Disc Drives - classifiable under CTH 84717020 as ‘Hard Disc Drive” or under Tariff Item 84717030 as “Removable Disc Drive”? - HELD THAT:- Hon’ble Supreme Court in the matter of COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS M/S SUPERTRON ELECTRONICS PVT. LTD. [2017 (10) TMI 1281 - SC ORDER] has laid down that Additional Director General, DRI cannot be said to be a proper officer under section 2(34) of Customs Act, 1962 and held that the entire proceedings initiated by ADG, DRI by issuing various show cause notices are invalid without any authority of law and liable to be set aside. In the instant case also the show cause notice was issued by the Additional Director General, DRI under Section 28 ibid, which as per the aforesaid decision of the Hon’ble Supreme Court is without any authority of law and therefore the Appeals also deserve to be allowed on this ground itself.
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