Show cause notice issued by Additional Director General-Directorate of Revenue Intelligence is not a proper officer within the meaning of Customs Act, 1962 2021 (9) TMI 316 - Supreme Court -

2021 (9) TMI 316 - Supreme Court Show cause notice issued by Additional Director General-Directorate of Revenue Intelligence is not a proper officer within the meaning of Customs Act, 1962 There was an instance of undervaluation of goods, appeals were filed in the Hon'ble Supreme Court of India. By way of decision dated 09.03.2021 of three judge Bench of apex Court in Civil Appeal No. 1827 of 2018 titled as M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] reported in 2021(3), held that 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 . Thus a show cause notice may be issued only by the authority empowered under the statute to issue it. The appeals were dismissed. Despite dismissal of the appeals the Competent Authority did have the right to proceed in accordance with the law. Issuance of a show cause notice ought to have its origin in a statute or any bye-law, ordinance, notification or under authority of law. Full Text : 2021 (9) TMI 316 - Supreme Court