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2021 (11) TMI 560 - AT - CustomsJurisdiction - power of Additional Director General, Directorate of Revenue Intelligence(DRI) to issue SCN - Competent Authority to issue Show Cause Notice or not - jurisdictional error or not - Section 28(4) read with Section 124 of Customs Act, 1962 - HELD THAT:- Hon’ble Supreme Court in the matter of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] while following its own decision in the matter of COMMISSIONER OF CUSTOMS VERSUS SAYED ALI [2011 (2) TMI 5 - SUPREME COURT] has laid down that Additional Director General, DRI cannot be said to be a proper officer under Section 2(34) of Customs Act, 1962 and held that the entire proceedings initiated by ADG, DRI by issuing various Show Cause Notices are invalid without any authority of law and liable to be set aside. In the instant case also the Show Cause Notice was issued by the Additional Director General, DRI under Section 28 ibid, which as per the aforesaid decision of the Supreme Court is without any authority of law. Although Review Petition filed by the Revenue is pending before the Supreme Court in the above said case but thereafter in the case of COMMISSIONER OF CUSTOMS, KANDLA VERSUS M/S. AGARWAL METALS AND ALLOYS [2021 (9) TMI 316 - SUPREME COURT] held that the Additional Director General, (DRI) is not a proper Officer within the meaning of Section 28(4) read with Section 124 of Customs Act, 1962. The Additional Director General, DRI, Lucknow is not a proper Officer to issue Show Cause Notice under Section 28(4) read with Section 124 of Customs Act, 1962, the impugned proceedings are set aside - appeal allowed.
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