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2019 (1) TMI 735 - HC - CustomsJurisdiction - power to issue SCN - the order is questioned in this writ petition on the ground that the show cause notices preceding the impugned order were issued by an authority who was not competent to issue the same - Held that:- It is true that when the show cause notices were issued by the Additional Director General, DRI, Mumbai, he did not have the authority or jurisdiction to issue the same. But then, Section 28(11) of the Customs Act, 1962 was inserted, where it was held that all persons appointed as officers of Customs under sub-section (1) of section 4 before the 6th day of July, 2011 shall be deemed to have and always had the power of assessment under Section 17 and shall be deemed to have been and always had been the proper officers for the purposes of this section - So long as Section 28(11) of the Customs Act, 1962 is holding the field, I am bound to give effect to the same. The writ petition filed by the petitioner questioning the impugned order cannot be allowed - petition dismissed.
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