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2022 (3) TMI 94 - SCH - CustomsJurisdiction - power of Directorate of Revenue Intelligence to issue SCN - HELD THAT:- In the present case, the notice to show cause dated 30 October 2013 raising demands under the Customs Act 1962 was issued by the Additional Director General of the Directorate of Revenue Intelligence (Zonal Unit, Ahmedabad). In view of the decision of the three- Judge Bench in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT], the appeal which has been filed by the Commissioner of Customs in the present case will have to be and is accordingly dismissed. Appeal dismissed.
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