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2019 (3) TMI 622 - AT - CustomsJurisdiction of officers of DRI - Exemption of additional duties - Misdeclaration - it is alleged that 'packaged software’ had been wrongly declared as ‘customized software’ - undervaluation - non-inclusion of the royalty paid to the foreign supplier of motion pictures - N/N. 6/2006-CE dated 1st March 2006 - Held that:- The principle of finality of litigation may have the effect of sanctifying illegal proceedings if, ignoring the issue of jurisdiction, merit alone is considered before competence is decided by the Hon’ble Supreme Court. The inequity of a recovery upheld now with jurisdiction being nullified later is not particularly appealing to a judicial institution. Should it be held otherwise, there is no detriment to Revenue as the proceedings would then be reinstated. Considering the criticality of competence to issue show cause notice, the ends of justice will be appropriately met if the impugned order is set aside and the matter remanded back to the adjudicating authority to be decided afresh after the question of jurisdiction of officers of Directorate of Revenue Intelligence to issue notice for recovery of duty is settled - appeal allowed by way of remand.
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