TMI Blog2021 (9) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... DIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [ 2021 (3) TMI 384 - SUPREME COURT] has held that D.R.I officer is not proper officer within the meaning of Section 28 (4) read with Section 2 (34) of the Customs Act, 1962. Though the Revenue has filed a review application against the said judgement, it is noted that as per the recent decision of the Hon ble Apex court in the case of COMMISSIONE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice in the present case has been issued by Additional Director, D.R.I. which is dated 25.02.2011. This is prior to the amendment introduced in Section 28 (11) of the Customs Act, 1962. It is also submitted by him that Section 28(11) which was amended also includes Section 17 of the Act ibid. 2. It is further submitted by Ld. Counsel that it is settled position that D.R.I has no p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 28 (4) read with Section 2 (34) of the Customs Act, 1962. Though the Revenue has filed a review application against the said judgement, it is noted that as per the recent decision of the Hon ble Apex court in the case of Agarwal Metals and Alloys (supra), the Hon ble Apex Court has dismissed the appeal filed by the department following the decision in the case of Canon India Pvt. Ltd.. The sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing the same, I am of the view that the demand raised cannot sustain as show cause notice is vitiated being without jurisdiction to issue the same. Proceedings imposing penalty cannot sustain as the SCN is issued without jurisdiction. The impugned order is set aside. The appeal is allowed with consequential relief, if any. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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