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Customs - Highlights / Catch Notes

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Jurisdiction - power of Additional Director General, Directorate ...

Customs

November 17, 2021

Jurisdiction - power of Additional Director General, Directorate of Revenue Intelligence(DRI) to issue SCN - The Additional Director General, DRI, Lucknow is not a proper Officer to issue Show Cause Notice under Section 28(4) read with Section 124 of Customs Act, 1962, the impugned proceedings are set aside - AT

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