TMI Blog2018 (8) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... also by the Principal Director General, Directorate General of Revenue Intelligence, New Delhi, for appointing officers of the rank of Commissioner of Customs or Additional Director General of the said Directorate for the purpose of adjudication of cases investigated by that Directorate - the notification does not speak of delegation of powers of CBEC to the Principal Director General of the Directorate General of Intelligence, but it says that such power of the Board under Sections 4 and 5 of the Customs Act, 1962, may be exercised also by the Principal Director General of the Directorate General of Intelligence. Therefore, the assumption of the petitioner is in correct. Admittedly, the Deputy Director of DRI, is an officer, who is hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rector has referred to the guidelines for appointment of a Common Adjudicating Authority (CAA), issued by the Central Board of Excise and Customs (CBEC) vide circular dated 09.06.2015, as amended by circular dated 04.12.2015 and those cases involving revenue of more than ₹ 5 Crores have to be invariably assigned to Additional Director General (Adjudication), DRI. Therefore, the petitioner was informed that their cases were accordingly processed, keeping in view the guidelines and the Additional Director General (Adjudication), DRI-Mumbai, was appointed as CAA. Further, the petitioner was informed that there are only two Additional Director Generals (Adjudication), DRI for adjudication of cases pertaining to all the 12 Zones and DRI (H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inting officers of the rank of Commissioner of Customs or Additional Director General of the said Directorate for the purpose of adjudication of cases investigated by that Directorate. 7. The learned counsel for the petitioner submitted that the power of delegation ought not to have been exercised and the ADG (Adjudication), DRI-Mumbai, ought not to have been appointed. 8. In my considered view, the notification does not speak of delegation of powers of CBEC to the Principal Director General of the Directorate General of Intelligence, but it says that such power of the Board under Sections 4 and 5 of the Customs Act, 1962, may be exercised also by the Principal Director General of the Directorate General of Intelligence. Therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Board has prescribed the following guidelines for Principal DG, DRI: (a) The following cases initiated by DRI shall be assigned to Additional Director General (Adjudication), DRI: (i) Cases involving duty of ₹ 5 Croes and above. (ii) ... (iii)... (iv)... (v).... (b).. 9. The above guidelines have been issued in the interest of expediting decision making with resultant benefits to both trade and revenue in terms of faster settlement of outstanding disputes and since the petitioner's cases involved duty of ₹ 5 Crores and above, it shall be assigned to ADG (Adjudication), DRI-Mumbai. 10. Admittedly, the petitioner has not questioned the notification No.60 of 2015-Cus.(NT) dated 04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner pointed out that the Court has referred to Section 124(a) of the Act, which says that the show cause notice has to be issued in writing with prior approval of the officer of Customs not below the rank of a Deputy Commissioner of Customs. Therefore, it is submitted that the show cause notice is without jurisdiction. 15. Admittedly, the Deputy Director of DRI, is an officer, who is higher in rank than the Deputy Commissioner. Further more in the said decision, the Court has referred to the notification No.40 of 2012-Customs (N.T.) dated 02.05.2012, which has been issued in exercise of powers under Section 2(3) of the Act, wherein the CBEC, has nominated the officers for performing the functions as proper officers in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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