Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

Jurisdiction - power of Directorate of Revenue Intelligence to ...

Customs

October 4, 2021

Jurisdiction - power of Directorate of Revenue Intelligence to issue a SCN under Section 28(4) of the Act - the proceedings initiated under Section 28 of the Customs Act by any other officer other than a proper officer shall be vitiated - even though the learned Standing Counsel appearing for the respondent has raised the vehement contention that the ground want of jurisdiction now canvassed by the petitioner in view of Canon India judgment was not available to the petitioner either at the time of issuing Show Cause Notice or at the time of adjudication or passing order-in-original, even at the time of filing writ petition in 2018, that contention cannot have a legal backing as the law declared by the Supreme Court in Canon India case is only reiterating the law which is already available in statute under Section 28 of the Customs Act. - The respective impugned orders and the consequential impugned order, in all these writ petitions are quashed. - HC

View Source

 


 

You may also like:

  1. Validity of SCN - Jurisdiction - proper officer - authorization u/s 2(34) - Additional Director of Directorate of Revenue Intelligence is not entitled to invoke Section...

  2. Jurisdiction - power of Additional Director General, Directorate of Revenue Intelligence(DRI) to issue SCN - The Additional Director General, DRI, Lucknow is not a...

  3. Jurisdiction - power to issue SCN - Deputy Director of DRI, is an officer, who is higher in rank than the Deputy Commissioner - Deputy Director or Assistant Director of...

  4. Undervaluation of goods - various types of Aluminium scrap imported - Jurisdiction - proper officer to issue SCN - these appeals must fail as the show cause notice(s) in...

  5. Validity of SCN - Jurisdiction - Proper officer to issue SCN - The entire proceedings initiated by officers of DRI in as much as by issuance of show cause notice under...

  6. Jurisdiction of DRI to issue Show Cause Notice (SCN) - Proper Officer - If it was intended that officers of the Directorate of Revenue Intelligence who are officers of...

  7. Proper officer - Validity of Show cause notice issued by the Additional Director General, Directorate of Revenue intelligence - retrospective Amendment to Section 28 w.e....

  8. Jurisdiction - Power of DRI to issue SCN - Recovery of duties of customs u/s 28 AAA of Customs Act - Though DGFT has issued show cause notices on various dates and an...

  9. Jurisdiction - power of Directorate of Revenue Intelligence (DRI) to issue SCN - Learned counsel for the respondent submits that he is giving up on the question of...

  10. Jurisdiction - power of Additional Director General of DRI to issue SCN - Penalties were imposed under section 114, 114A and 114 AA of Customs Act - The SCN under...

 

Quick Updates:Latest Updates