Validity of SCN - Jurisdiction - Proper officer to issue SCN - ...

Customs

February 23, 2022

Validity of SCN - Jurisdiction - Proper officer to issue SCN - The entire proceedings initiated by officers of DRI in as much as by issuance of show cause notice under Section 28/124 of the Customs Act lacks jurisdiction and are without any authority of law because the present show cause notice is not issued by custom officer but by DRI officer who has not been assigned specific function/power under Section 6 to issue show cause notice U/S 28 of the Act of 1962. - HC

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Validity of SCN - Jurisdiction - Proper officer to issue SCN - ...

Customs

February 23, 2022

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