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2018 (8) TMI 187 - HC - CustomsJurisdiction - power to issue SCN - adjudication of SCN issued to the petitioner by the Commissioner of Customs of various states - N/N. 60 of 2015-cus (NT) dated 04.06.2015 - Held that:- N/N. 60 of 2015-cus (NT) dated 04.06.2015 states that in exercise of the powers conferred by clause (a) of Section 152 of the Customs Act, 1962 (52 of 1962), the Central Government has given directions that the powers of CBEC, under Sections 4 and 5 of the said Act, may be exercised also by the Principal Director General, Directorate General of Revenue Intelligence, New Delhi, for appointing officers of the rank of Commissioner of Customs or Additional Director General of the said Directorate for the purpose of adjudication of cases investigated by that Directorate - the notification does not speak of delegation of powers of CBEC to the Principal Director General of the Directorate General of Intelligence, but it says that such power of the Board under Sections 4 and 5 of the Customs Act, 1962, may be exercised also by the Principal Director General of the Directorate General of Intelligence. Therefore, the assumption of the petitioner is in correct. Admittedly, the Deputy Director of DRI, is an officer, who is higher in rank than the Deputy Commissioner - Deputy Director or Assistant Director of Directorate General of Revenue Intelligence and Directorate General of Central Excise Intelligence are entitled to function as proper officers under Section 28 B and Section 72. This Court is of the considered view that the impugned communication sent by the Deputy Director is in consonance with the notification issued and there is no reason for questioning the notification on the grounds raised by the petitioner - petition dismissed.
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