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2019 (6) TMI 910 - HC - CustomsJurisdiction and validity of notices issued u/s 28(11) of the Customs Act after and before amendment - power of Additional Director General of DRI to issue SCN - HELD THAT - The issue is pending before the Hon ble Supreme Court - This appeal alongwith the above two cases are placed for directions on 28th June 2019 at 3.00 p.m. for fixing a date for final disposal of the cases along with other similar cases pending in this Court.
Issues:
Jurisdiction of Show Cause Notice under Customs Act, 1962 Analysis: The High Court heard the appeals concerning the substantial question of law related to the jurisdiction of the Show Cause Notice issued by the Additional Director General of DRI. The question was whether the notice was without jurisdiction in light of a previous decision by the Apex Court. The appellants' counsel referred to Section 28(11) of the Customs Act, 1962, and cited a previous judgment by the Court which interpreted it as a validating Act applicable even to notices issued under the erstwhile Section 28. However, a different view was taken by the Delhi High Court, restricting the application of the newly inserted Sub-Section (11) to notices issued under the substituted Section 28 from April 1, 2011. The matter was also pending before the Supreme Court. The Court noted that the issue seemed concluded by its previous decision and scheduled the appeal along with related cases for final disposal. The respondents' counsel waived service, and directions were given for listing similar cases for a consolidated hearing on a specified date. This detailed analysis of the judgment by the Bombay High Court highlights the legal complexities involved in interpreting the jurisdiction of a Show Cause Notice under the Customs Act, 1962. The conflicting views presented by different courts, the reliance on statutory provisions, and the pending matter before the Supreme Court demonstrate the significance of the issue at hand. The Court's decision to consolidate related cases for a comprehensive hearing indicates a procedural step towards resolving the legal uncertainties surrounding the jurisdictional aspects of the Show Cause Notice.
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