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2022 (1) TMI 135 - AT - CustomsJurisdiction - power of Additional Director General of DRI to issue SCN - section 28(4) of Customs Act, 1962 - penalty under section 114, 114A and 114 AA of Customs Act - HELD THAT:- In M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT], the Hon’ble Supreme Course has held that 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. Penalties were imposed under section 114, 114A and 114 AA of Customs Act - in the impugned order and the SCN for confiscation of goods or imposition of penalties is issued under section 124 of the Customs and not under Section 28 - HELD THAT:- The SCN under Section 124 need not be issued by ‘the proper officer’. However, in the present case the basis for the proposed confiscation of goods and imposition of penalties in the SCN has been the re- assessment of the goods and demand of the duty under Section 28(4). The basis for re-assessment being unsustainable in view of Canon India, the proposals for confiscation and of goods and imposition of penalties cannot service either. Appeal allowed - decided in favor of appellant.
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