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2022 (2) TMI 679 - AT - CustomsJurisdiction - proper officer to issue SCN - officer of DRI is proper officer to issue SCN or not - Valuation of imported goods - rejection of declared value - entire case in the show cause notice is built on the ground that the appellant had mis-declared the value of the imported plywood in the current and past consignments and the proposals for confiscation, penalty and demand of differential duty and interest emanate from them - HELD THAT:- It is unnecessary to examine the merits of the case as the show cause notice itself was issued under Section 28 by an officer of DRI who is not “the proper officer” to issue the show cause notice in this case as per Cannon India followed by a catena of judgments some of which were cited above. Thus, if the show cause notice is without authority, regardless of the merits of the case, the order cannot be sustained. Even if we examine the merits of the case the outcome is irrelevant whether it is found in favour of Revenue or in favour of the appellant. The impugned order still needs to be set aside. Following ratio of Canon India, it is found that the impugned order cannot be sustained - appeal allowed - decided in favor of appellant.
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