Home Case Index All Cases Customs Customs + AT Customs - 2021 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 342 - CESTAT MUMBAIProper officer - jurisdiction to issue Show Cause Notice (SCN) - Power of Additional Director General, DRI - HELD THAT:- This precise issue was examined by the Supreme Court in Canon India. The Supreme Court observed that the nature of the power to recover the duty, not paid or short paid after the goods have been assessed and cleared for import is a power that has been conferred to review the earlier decision for assessment. This power which has been conferred under section 28 of the Customs Act on the proper officer, must necessarily mean the proper officer who, in the first instance, assessed and cleared the goods. Thus, the Additional Director General, DRI did not have the jurisdiction to issue the show cause notice. It would thus be seen that the Supreme Court in Canon India 2021 (3) TMI 384 - SUPREME COURT] held that the entire proceedings initiated by the Additional Director General, DRI by issuance of a show cause notice was without any authority of law and was, therefore, liable to be set aside. The aforesaid decision of the Supreme Court in Canon India was subsequently followed by the Supreme Court in Agarwal Metals and Alloys [2021 (9) TMI 316 - SUPREME COURT]. The show cause notice dated 30.01.2009 issued by the Additional Director General, DRI is, therefore, without jurisdiction as the said officer was not the proper officer and, therefore all proceedings undertaken by the Department on this show cause notice is, therefore, without jurisdiction. - The order passed by the Commissioner of Customs (Adjudication), therefore, cannot be sustained. Confiscation of the goods under section 111 and imposition of penalty under section 112 of the Customs Act - HELD THAT:- In Bakeman’s Home Products [1997 (6) TMI 178 - CEGAT, NEW DELHI], the Tribunal held that the proposal for confiscation and penalty cannot be segregated from duty demand and, therefore, the proceedings for confiscation and imposition of penalty cannot be sustained. Order set aside - Decided against the Revenue.
|