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2022 (7) TMI 105 - HC - CustomsJurisdiction - competent officer to issue SCN - Power of Additional Director General, DRI, Mumbai to issue SCN - HELD THAT:- In the instant case, show cause notice dated 27/29.8.2002 (Annexure-D) came to be issued by the Additional Director General, DRI, Mumbai would be without jurisdiction in the teeth of principles enunciated by the Hon’ble Apex Court [2021 (3) TMI 384 - SUPREME COURT] and as such the point formulated hereinabove deserves to be answered in favour of the appellant and against the respondent, as it goes to the root of the matter and consequently the order of the Tribunal cannot be sustained. It is made clear that substantial questions of law framed in the background of the facts obtained in the present case are kept open and no opinion is expressed on the same since the very issuance of show cause notice by the Additional Director General, DRI has been held as without authority of law. The SCN was without authority of law and consequential proceedings pursuant thereto including the impugned order of the CESTAT dated 2.6.2010 / 5.8.2010 (Annexure-J) and accordingly, they are set aside - Appeal allowed.
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