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2022 (2) TMI 208 - AT - CustomsJurisdiction - proper officer to issue SCN - DRI issued Show Cause Notice, valid or not - SCN proposed to recover the alleged short-paid customs duty invoking extended period in terms of proviso to section 28(1) of the Customs Act, 1962 - 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 in the case of Canon India Pvt. Ltd. Vs. Commissioner of Customs [2021 (3) TMI 384 - SUPREME COURT] to hold that the Show Cause Notice issued by DRI is invalid and the proceedings initiated cannot sustain - Applying the decision of the Hon'ble Supreme Court in Canon India Pvt. Ltd. the Tribunal held that the Show Cause Notice issued by DRI is invalid. The Show Cause Notice having been issued by DRI are ab initio void - Appeal allowed - decided in favor of appellant.
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