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2018 (7) TMI 449 - AT - CustomsRectification of Mistake - Jurisdiction of the Additional Director General of D.R.I to issue the SCN - Held that:- The assessee herein is the co-noticee before the Adjudicating Authority. The main noticee had already settled the case before the Ld. Settlement Commission and had not disputed the validity of the show cause notice. Therefore, the demand of duty alongwith interest and penalty as raised in the show cause notice has already been merged with the order of the Ld. Settlement Commission in the case of main noticee. The issue of jurisdiction for issue of show cause notice by the D.R.I officer in the present case, cannot be sustained in view of the order of the Settlement Commission. ROM Application dismissed.
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