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2022 (1) TMI 1142 - AT - CustomsJurisdiction - power of DRI to issue SCN - Proper Officer under section 17, 28 and 28AAA and second proviso of section 124 of the Customs Act, 1962 - undervaluation of the goods - evasion of payment of appropriate duties of customs - HELD THAT:- The Hon'ble jurisdictional High Court in the case of Quantum Coal Energy P. Ltd. [2021 (3) TMI 1034 - MADRAS HIGH COURT] has applied the decision of the Hon'ble Supreme Court to hold that the Show Cause Notice issued by DRI is invalid and the proceedings initiated cannot sustain. The Tribunal in the case of Nitin Jatania vs. Commissioner of Customs (Adjudication), Mumbai [2021 (11) TMI 342 - CESTAT MUMBAI] had occasion to analyse the very same issue as to whether DRI has jurisdiction to issue Show Cause Notice. Applying the decision of the Hon'ble Supreme Court in Canon India Pvt. Ltd. [2021 (3) TMI 384 - SUPREME COURT], the Tribunal held that the Show Cause Notice issued by DRI is invalid. With regard to the appeal filed by M/s. Mining Machinery Service, the learned counsel for the appellant has submitted that the proprietor of the firm is no more and produced the death certificate dated 17th July 2020. Therefore, the appeal filed stands abated in terms of Rule 22 of the CESTAT (Procedure) Rules, 1982. The Show Cause Notice having been issued by DRI are ab initio void - Appeal allowed - decided in favor of appellant.
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