2025 (1) TMI 1271 - SCH - Customs

Jurisdiction - power of Additional Director General DRI to issue SCN - Confiscation of goods - rejection of declared value - it was held by CESTAT that the Additional Director General DRI did not have the jurisdiction to issue the show cause notice. HELD THAT - The proceedings are now remitted back to the Customs Excise and Service Tax Appellate Tribunal East Regional Bench Kolkata. Appeal disposed off.

Summary

The Supreme Court of India, with Justices J.B. Pardiwala and R. Mahadevan presiding, issued an order concerning civil appeals. The Court condoned the delay and granted an application seeking exemption from filing a certified copy of the impugned judgment. Citing the precedent set in "Commissioner of Customs vs. Canon India Pvt. Ltd" (2024) SCC Online SC 3188, the Court remitted the proceedings back to the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata. Consequently, the civil appeals and any pending applications were disposed of accordingly.