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2021 (9) TMI 316 - SC - Customs
Undervaluation of goods - Jurisdiction - proper officer to issue SCN - Additional Director General (ADG), Directorate of Revenue Intelligence (DRI) issued the notice - HELD THAT:- In view of decision in CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] these appeals must fail as the show cause notice(s) in the present cases was also issued by Additional Director General (ADG), Directorate of Revenue Intelligence (DRI), who is not a proper officer within the meaning of Section 28(4) read with Section 2(34) of the Customs Act, 1962.
Appeal dismissed.