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2021 (9) TMI 636 - AT - CustomsJurisdiction - power of Additional Director, D.R.I. to issue SCN - amendment introduced in Section 28 (11) of the Customs Act, 1962 - HELD THAT:- The proceedings are initiated from the show cause notice dated 25.02.2011 issued by D.R.I. The Hon’ble Supreme Court in the case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] has held that D.R.I officer is not proper officer within the meaning of Section 28 (4) read with Section 2 (34) of the Customs Act, 1962. Though the Revenue has filed a review application against the said judgement, it is noted that as per the recent decision of the Hon’ble Apex court in the case of COMMISSIONER OF CUSTOMS, KANDLA VERSUS M/S. AGARWAL METALS AND ALLOYS [2021 (9) TMI 316 - SUPREME COURT], the Hon’ble Apex Court has dismissed the appeal filed by the department following the decision in the case of Canon India Pvt. Ltd. The demand raised cannot sustain as show cause notice is vitiated being without jurisdiction to issue the same. Proceedings imposing penalty cannot sustain as the SCN is issued without jurisdiction - Appeal allowed - decided in favor of appellant.
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