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2021 (10) TMI 122 - HC - CustomsJurisdiction - power of Directorate of Revenue Intelligence to issue a SCN under Section 28(4) of the Act - recovery of duties allegedly not levied or paid when the goods have been cleared for import by a Deputy Commissioner of Customs who decided that the goods are exempted - HELD THAT:- It is a settled preposition of law that, normally in tax matters, as against the order-in-original the writ petition would not be entertained unless the appeal remedy is exhausted and the tax payer/assessee can approach the High Court only after exhausting the appeal remedy. However, there are exceptions to the general rule, where, under three circumstances writ petitions are entertained. In the first category, if the principle of natural justice is violated and in the second category if there is any statutory violation and in third category if for want of jurisdiction the order passed by the authorities concerned can be questioned in a writ petition. Here in the case in hand, since the said plea of want of jurisdiction was not raised as there was no such ground was available at the time of filing the writ petitions in the year 2018, however during the pendency of the writ petition law has developed and the Canon India judgment has come in March 2021. After judgment of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] atleast two decisions from this Court as well as the Karnataka High Court on the same point had been rendered, where, in the judgment of the Karnata High Court referred to above, this issue has been extensively discussed and by applying the ratio of Canon India judgment the learned Judge allowed the writ petition stating that the proceedings initiated under Section 28 of the Customs Act by any other officer other than a proper officer shall be vitiated, therefore, the entire proceedings was interfered with and set aside. Since admittedly the Show Cause Notice dated 17.03.2009 was issued by the Additional Director General of Directorate of Revenue Intelligence, Chennai which culminated in the impugned order-in-original dated 28.08.2014, the said proceedings would not stand in the legal scrutiny and therefore, it is liable to be interfered with - Petition disposed off.
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