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2018 (1) TMI 441 - AT - CustomsPenalty u/s 114 (iii) of the CA, 1962 on the CHA/Shipping Lines - alleged drawback fraud committed by concerned exporters - Jurisdiction to issue SCN - Held that: - The decision in the case of Monte International [2016 (4) TMI 406 - CESTAT NEW DELHI] has categorically held that the SCN issued by DRI officers under Rule 16 & 16A of Customs and Central Excise Drawback Rules, 1995 is without jurisdiction and such SCN is ab initio void. The issue whether SCNs issued by DRI for recovery of drawback under Rule 16 & 16A of the Drawback Rules is valid or not is decided by the Tribunal. On this score, we have no reason to deviate from the decision of the Tribunal in Mante International case cited by the appellant. We are only following the legal maxim 'sublato fundaments, cadit opus' which means in case a foundation is removed, the superstructure is bound to fall. Once the basis of a proceeding is gone, all consequential acts, action, orders would fall to the ground automatically. The demands of duty and / or imposition of penalties on the appellants herein which have been confirmed in the impugned orders cannot sustain - appeal allowed.
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