2021 (9) TMI 316 - SC - Customs

Undervaluation of goods - Jurisdiction - proper officer to issue SCN - Additional Director General (ADG), Directorate of Revenue Intelligence (DRI) issued the notice - HELD THAT - In view of decision in CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS 2021 (3) TMI 384 - SUPREME COURT these appeals must fail as the show cause notice(s) in the present cases was also issued by Additional Director General (ADG), Directorate of Revenue Intelligence (DRI), who is not a proper officer within the meaning of Section 28(4) read with Section 2(34) of the Customs Act, 1962. Appeal dismissed.

Summary

The Supreme Court dismissed the appeals as the show cause notice was issued by an officer not authorized under the Customs Act, 1962. The competent authority can still proceed in the matter according to the law.