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2021 (11) TMI 1165 - TELANGANA HIGH COURTJurisdiction of proper officer in terms of Section 124 of the Customs Act, 1962 - whether reliance can placed on the Notification No. 17/2002-Customs (N.T.) dated 07.03.2021 whereby and where-under the Board has appointed 'Additional Director General, Directorate General of Revenue Intelligence', as the Commissioner of Customs? HELD THAT:- Prima facie, a view can be taken that Additional Director General, Directorate General of Revenue Intelligence' though an officer of the Central Government, is not under the jurisdiction of the Board. Therefore, Board could not have appointed such an officer, as an officer of Customs - Further, a view can be taken that such notification, in fact, is required to be issued by the Central Government and not by the Board. In Canon India Private Limited [2021 (3) TMI 384 - SUPREME COURT], Supreme Court has held the notification to be invalid, having been issued by' an authority, which had no power to do so in purported exercise of powers under a section, which does not confer any such power. Issue notice.
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