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2021 (7) TMI 634 - AT - CustomsJurisdiction - power of DRI to issue SCN - Levy of penalty - violation by a Customs House Agent or Customs Broker under the respective regulations - seizure of Red Sanders on seven noticees - HELD THAT:- The penalty levied is invalid, since the Notice issued by the DRI is held to be invalid, by the Hon’ble Supreme Court in the case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT]. The Board had thereafter issued an Instruction No. 04/2021-Customs dated 17.03.2021 in F.No.450/72/2021-Cus-IV stating that the said instruction is issued specifically in respect of the Show Cause Notice against Shri Anil Aggarwal and 11 others and, in any case, the Instruction cannot override the decision of a three Judge Bench of the Apex Court, which is binding as the law of the land. Clearly therefore, there was no jurisdiction with the DRI to issue the Show Cause Notice in question and consequently, the whole proceedings become ab initio void. No demand, much less any penalty, can sustain - Appeal allowed - decided in favor of appellant.
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