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TMI Blog2022 (7) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2020 issued by Pr. ADG, DRI Indore having been issued without jurisdiction. b). Issue a writ in the nature of Certiorari or in the nature of mandamus or any other appropriate writ,order or direction setting aside/quashing order F. No. DRI/ADI/SCN/23/2021-0/0 ADG-DRI ADJN Mumbai dated 26.03.2021 & letter F. No.DRI/ADJ/SCN/23/2021 O/o ADG-DRI-ADJN-Mumbai dated 30.12.2021 being illegal and arbitrary transferring still borene show cause notice to call book. c) To Allowed the writ petition. d) To pass such other or further order (s) and / or direction (s) as this Hon'ble may be fit in the facts and circumstances of the present case in the interest of justice. The petitioner is the proprietor firm of Shri Sanjay Punjabi who is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Act, 1962. Vide order dated 22.02.2021, Additional Director General (Adjudication) Directorate of Revenue Intelligence, Mumbai has been appointed as a common adjudicating authority in this case along with others cases. According to the petitioner, Officers of DRI have no jurisdiction to conduct a raid and issue a show cause notice as they are not proper officer under Section 28 of Customs Act for reassessment as held by the Supreme Court of India in the case of Canon India Pvt. Ltd. Vs. Commissioner of Customs reported in 2021 (376) E.L.T. (S.C.) relying on the aforesaid decision, the aforesaid show cause notice is liable to be quashed. Another grievance of the petitioner is that adjudicating authority instead of determining the di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the proper officer is unable to determine the amount of duty or interest under sub-section (8) for the reason that (a) an appeal in a similar matter of the same person or any other person is pending before the Appellate Tribunal or the High Court or the Supreme Court; or (b) an interim order of stay has been issued by the Appellate Tribunal or the High Court or The Supreme Court; or (c) the Board has, in a similar matter, issued specific direction or order to keep such matter pending; or (d) The Settlement Commission has admitted an application made by the person concerned, the proper officer shall inform the person concerned the reason for non-determination of the amount of duty or interest under sub-section (8) and in such cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21-Customs which is reproduced below: Instruction No.04/2021-Customs F.No.450/72/2021-Cus-IV Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs ****** Room No.227B, North Block, New Delhi Dated the 17th of March, 2021. To Principal Additional Director General, Directorate General of Intelligence (DRI), New Delhi. Sir, Subject: Show Cause Notice (SCN) dated 19.03.2019 issued by DRI against Sh. Anil Aggarwal and 11 others - Directions to keep SCN pending -reg. Reference is invited to the letters from your office drawing attention to the judgement dated 09.03.2021 of the Hon'ble Supreme Court in Civil Appeal No. 1827 of 2018 in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice of Board. Hindi version follows. Yours faithfully, (Ananth Rathakrishnan) Deputy Secretary (Customs) For information : 1.All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive), 2.All Principal Chief Commissioners/Chief Commissioners of Customs & Central tax, 3.All Principal Commissioners/Commissioners of Customs/Customs (Preventive), 4.All Principal Commissioners/Commissioners of Customs & Central tax, 5.All Principal Director Generals/Director Generals under CBIC. (Ananth Rathakrishnan) Deputy Secretary (Customs) Petitioner is not challenging the validity of this notification No.4/2021-Customs dated 17.08.2021 issued by Central Board of Indirect Taxes and Customs where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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