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2021 (10) TMI 771 - AT - CustomsJurisdiction - power of DRI to issue SCN - section 28 of Customs Act - HELD THAT:- Since both sides agree that the case is covered by Cannon India, and that the SCN was issued by DRI, the impugned order arising out of the SCN cannot be sustained as per M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT], judgments of the Hon’ble Supreme Court in COMMISSIONER OF CUSTOMS, KANDLA VERSUS M/S. AGARWAL METALS AND ALLOYS [2021 (9) TMI 316 - SUPREME COURT], judgment of the Hon’ble High Court of Karnataka in SHRI MOHAN C. SUVARNA DIRECTOR (FINANCE AND ADMIN) M/S. GIVAUDAN INDIA PVT. LTD. VERSUS THE PRINCIPAL COMMISSIONER OF CUSTOMS, ADDITIONAL DIRECTOR GENERAL DIRECTORATE OF REVENUE INTELLIGENCE, BANGALORE [2021 (8) TMI 178 - KARNATAKA HIGH COURT]and judgment of the Hon’ble High Court of Madras (Madurai bench) in QUANTUM COAL ENERGY (P) LTD. VERSUS THE COMMISSIONER, OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, TUTICORIN [2021 (3) TMI 1034 - MADRAS HIGH COURT], we do not find it necessary to examine the merits of the case. Appeal dismissed - decided against Revenue.
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