TMI Blog2006 (7) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... ght of the Judgment of this Court in the case of Electron Textile Exports (P) Ltd. & Anr. the findings recorded by the Tribunal that the officers of D.R.I. are not entitled to issue show cause notice under Section 28 and 124 of the Customs Act cannot be sustained - However, in view of the finding given by the Tribunal that on the date on which the impugned show cause notice was issued, the goods were provisionally assessed, the impugned notice was not maintainable. Therefore, even if the D.R.I, had jurisdiction to issue show cause notice, in the facts of the present case, since the goods were provisionally assessed, there could not be any short levy and consequently show cause notice on the ground of short levy could not be issued. - 22 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Directorate of Revenue Intelligence unit of the customs department ('D.R.I.' for short) on 22-3-93 in respect of the goods admittedly cleared on provisional assessment basis. 3. By an order-in-original dated 9th February, 1996, the Commissioner of Customs, Mumbai had held that the above show cause notice issued by DRI was bad in law because the goods were provisionally assessed and moreover final assessment order has been passed on 22-6-94 that is after the impugned snow cause notice by DRI. 4. Challenging the aforesaid order, the revenue filed an appeal before the CEGAT. By the impugned order, the Tribunal while dismissing a group of appeals including the appeal relating to the respondents herein held that the show cause notice under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were provisionally assessed, there could not be any short levy and consequently show cause notice on the ground of short levy could not be issued. 7. We make it clear that the findings given by the Tribunal that the officers from the D.R.I. unit are not empowered to issue show cause notice cannot be sustained in the light of the decision of this Court referred to hereinabove. However, in view of the finding recorded by the Tribunal that on merits the show cause notice could not be sustained, no useful purpose would be served by calling reference on the issue relating to the Jurisdiction of D.R.I, officials to issue a show cause notice. 8. In this view of the matter, we are of the opinion that this is not a fit case for callin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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