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Customs - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Jurisdiction - power of DRI - The show cause notice dated ...

Customs

January 29, 2022

Jurisdiction - power of DRI - The show cause notice dated 30.01.2009 issued by the Principal Additional Director General, DRI under Section 28 of the Customs Act is, therefore, without jurisdiction as the said officer was not the proper officer and, therefore all proceedings undertaken by the Department on this show cause notice is, therefore, without jurisdiction. The order dated 29.05.2020 passed by the Principal Commissioner, therefore, cannot be sustained - AT

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