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Customs - Highlights / Catch Notes

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Jurisdiction - misuse of Export Incentive Scheme - power of ...

Customs

October 5, 2021

Jurisdiction - misuse of Export Incentive Scheme - power of Directorate of Revenue Intelligence to investigate - there being no real threat of infringement of any of its rights, the petitioner does not have the cause of action even for moving this Court at this stage. Without a ‘cause of action’, the ‘right of action’ is meaningless. This is not a fit case to even examine as to whether the show-cause notice is non est in the eyes of law. - HC

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