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Charminar Export Versus The Joint Director General of Foreign Trade, The Commissioner of Customs (Sea Exports) , The Deputy Director Directorate of Revenue Intelligence, The Senior Intelligence Officer

2017 (1) TMI 748 - MADRAS HIGH COURT

Jurisdiction - scope of judicial review of a SCN - whether the Directorate of Revenue Intelligence has power to issue SCN? - Held that: - the issue is no longer res integra in view of the judgment of this Court in Abishek Mundhra vs. A.D.G., D.G. of Revenue Intelligence, Chennai [2015 (7) TMI 417 - MADRAS HIGH COURT], where it was held that all officers of the Directorate of Revenue Intelligence to be Officers of Customs and the Notifications dated 26-4-1990, 6-7-2011 and 21-6-2012 and the Circu .....

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umar Chopda, Mr. V. Sundareswaran ORDER In this writ petition, the petitioner impugns the show cause notice dated 25.02.2003 issued by the third respondent. 2 The facts of the case have been set down in paragraph nos.2.4 to 2.6 of the counter affidavit of respondents 2 to 4 which read as follows: 2.4 The Directorate of Revenue Intelligence, Chennai was in receipt of specific intelligence that M/s. Charminar Exports imported stainless steel coils/sheets under high sea sale and illegally diverted .....

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ner, export obligations were fulfilled in respect of 10 DEEC licenses; that out of these 10 licenses, 4 licenses were redeemed, applications were made for redemption of 2 licenses and 4 licenses were not redeemed so far; that in respect of the remaining 3 licenses, export obligation was not fulfilled in respect of two licenses bearing Nos.0410028056/4.7.2002 and 0410031501/24.9.2002 and no import was made under the license bearing no.0410033564/22.11.2002. 2.6 The investigation done by DRI, Chen .....

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ad diverted under two delivery notes dated 27.11.2002 a quantity of 39.780 MT of duty free imported inputs to M/s. Baburam Premchand, Chennai and the said quantity which was physically available at the premises of M/s. Baburam Prem Chand, Chennai was seized under mahazar on 5.12.2002; that the petitioner had diverted under letter/delivery note dated 22.10.2002 a quantity of 41.715 MT of duty free imported inputs to M/s. Modern Steel Industries, Chennai and out of the said quantity, 6.110 MT whic .....

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