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2017 (1) TMI 748 - HC - CustomsJurisdiction - scope of judicial review of a SCN - whether the Directorate of Revenue Intelligence has power to issue SCN? - Held that: - the issue is no longer res integra in view of the judgment of this Court in Abishek Mundhra vs. A.D.G., D.G. of Revenue Intelligence, Chennai [2015 (7) TMI 417 - MADRAS HIGH COURT], where it was held that all officers of the Directorate of Revenue Intelligence to be Officers of Customs and the Notifications dated 26-4-1990, 6-7-2011 and 21-6-2012 and the Circulars dated 15-2-1999 and 23-9-2009, make it manifestly clear that DRI officials have been appointed as customs officers by in exercise of the powers conferred under Section 4(1) of the Act - the officials empowered to issue SCN - petition dismissed - decided in favor of Revenue.
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