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TMI Blog2021 (10) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... d. [Importer], Shri Rajeev Dalmia [Dalmia], Chief Financial officer of the importer and Shri Virender Kumar Targra [Tagra], Vice President of the importer assailing the same Order in Original [Impugned order ] dated 27.4.2020 passed by the Additional Director General (Adjudication) of Directorate of Revenue Intelligence [DRI]. Hence all these four appealsare being disposed of together. 2. Appeal No. 50904/2020 is filed by the importer. Appeal no. 50891/2020 is filed by the Revenue. Appeal number 50916 /2020 is filed by Shri Dalmia while Appeal No. 50917 was filed by Shri Tagra. 3. A show cause notice dated 10.1.2019 was issued by DRI answerable to (a) Principal Commissioner of Customs (Air Cargo Complex), New Delhi; (b)Principal Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed, assessed by the jurisdictional officers and the goods were cleared. After conducting searches, seizures and recording statements, the SCN dated 10.2019 was issued by ADG DRI proposing to reclassify the Viewing Cards under CTH 85287100 (instead of 85235290), enhance the assessable value, consequently, recover the alleged short paid duty under Section 28(4) along with interest under section 28AA, confiscate the imported goods (which were not available) under section 111(m), impose penalty on the importer under section 112 and/or 114A, and 114AA and impose penalties upon Shri Dalmia and Shri Tagra under sections 112 and 114AA in respect of the imports made through each of the ports mentioned above. 5. Adjudicating upon the SCN, the AD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot proper officers to issue SCNs under section 28 and therefore, entire demand needs to be set aside and the appeal should be decided in favour of the importer. SCNs are issued under the Customs Act either under Section 28 (to recover duty not levied, not paid, short levied, short paid or erroneously refunded) or under Section 124 (before confiscation of goods or imposition of penalties). On a specific query from the bench, learned counsel fairly submits that some portion of the SCN is a notice under section 124 inasmuch as it proposed confiscation of the imported goods under section 111(m) and imposition of penalties but submits that the sole ground on which the confiscation and penalties were proposed is that the goods were mis-declared, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCALE 748. 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. Hence, these appeals stand dismissed." 10. He further submits that the Hon'ble High Court of Karnataka has also followed the judgment of Cannon India Ltd. in the case of Guvidivan [Givaudan India Pvt Ltd. vs Principal Commissioner of Customs, Bangalore (Writ Petition no. 10773/2018 and 4628/2018)] and allowed the writ petition and quashed the impugned order as the show cause notice issued by officer of DRI demanding duty under section 28. He also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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