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2022 (2) TMI 911 - HC - CustomsJurisdiction - power of DRI to issue SCN - proper officer for the purpose of issuance of notices under Section 28 of the Customs Act, 1962 or not - HELD THAT:- The Show Cause Notices in these proceedings are dated 16.09.2013. The petitioners had earlier filed W.P.Nos.28574 & 28575 of 2013. These writ petitions were inspired earlier from the decision of the Hon'ble Supreme Court in COMMISSIONER OF CUSTOMS VERSUS SAYED ALI [2011 (2) TMI 5 - SUPREME COURT] which view has been now confirmed by the Hon'ble Supreme Court in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] - it was held clearly in Canon India case that the Officers of the Directorate of Revenue Intelligence are not proper officers for the purpose of notices under Section 112 of the Customs Act, 1962. These writ petitions is disposed off without expressing any opinion on merits of the case by directing the petitioners to file appropriate written submission before the respondents - petition disposed off.
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