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2021 (10) TMI 598 - Customs
Jurisdiction - power of Additional Director General (DRI) to issue SCN - proper Officer to issue SCN u/s 28 (4) read with Section 2 (34) of Customs Act, 1962 or not - HELD THAT:- In the case of COMMISSIONER OF CUSTOMS, KANDLA VERSUS M/S. AGARWAL METALS AND ALLOYS [2021 (9) TMI 316 - SUPREME COURT] the Hon’ble Apex Court has follow up the decision of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] and it is held that the Additional Director General, DRI is not a proper Officer within the meaning of Section 28 (4) read with Section 2 (34) of Customs Act, 1962.
The Additional Director General, DRI, Ludhiana is not a proper Officer to issue Show Cause Notice under Section 28 (4) read with Section 2 (34) of Customs Act, 1962 - appeal allowed - decided in favor of appellant.