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Customs - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Jurisdiction - competent officer to issue SCN - Power of ...

Customs

July 4, 2022

Jurisdiction - competent officer to issue SCN - Power of Additional Director General, DRI, Mumbai to issue SCN - The SCN was without authority of law and consequential proceedings pursuant thereto including the impugned order of the CESTAT and accordingly, they are set aside - principles enunciated by the Hon’ble Apex Court [2021 (3) TMI 384 - SUPREME COURT] followed - HC

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