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2014 (9) TMI 186 - GUJARAT HIGH COURTSeizure of the imported goods - Jurisdiction of DRI - proper officer - import of Eucalyptol - Directorate of Revenue Intelligence, however, under a belief that the petitioners had made misdeclaration and the goods actually wore not “Eucalyptol” - Eucalyptol is classifiable under Customs Tariff Heading No. 2909 20 00 - Held that:- under notification dated 2-5-2012, the officers of DRI have not been assigned specific function of adjudication under Section 28 of the Customs Act. - Under the notification dated 7-3-2002, the officers of DRI have been given jurisdiction over the whole of India. Most significant notification is one of 6-7-2011. As noted, the notification, for the purpose of Section 2(34) of the Customs Act, assigns functions of the proper officer to the various officers including those under the Directorate of Revenue Intelligence, such as Additional Director, Joint Director, Deputy Directors and Assistant Directors for the purposes of Sections 17 and 28 of the Customs Act. The show cause notice was issued on 24-1-2013, that is, after the notification dated 6-7-2011. To our mind, therefore, respondent No. 1 had the jurisdiction to issue show cause notice. - Decided against the petitioner.
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