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TMI Blog2021 (11) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... ditional Director General, Directorate General of Revenue Intelligence though an officer of the Central Government, is not under the jurisdiction of the Board. Therefore, Board could not have appointed such an officer, as an officer of Customs - Further, a view can be taken that such notification, in fact, is required to be issued by the Central Government and not by the Board. In Canon India Private Limited [ 2021 (3) TMI 384 - SUPREME COURT ], Supreme Court has held the notification to be invalid, having been issued by an authority, which had no power to do so in purported exercise of powers under a section, which does not confer any such power. Issue notice. X X X X Extracts X X X X X X X X Extracts X X X X ..... oms. 3.1. Section 3 of the Act mentions about the classes of officers of customs starting from Principal Chief Commissioners of Customs, 3.2, As per sub-section (1) of Section 4 of the Act, Central Board of Indirect Taxes and Customs (briefly 'the Board hereinafter) may appoint such persons as it thinks fit as the officers of customs. As per sub-section (2) thereof, without prejudice to sub-section (1), the Board may authorize a Principal Chief Commissioner of Customs or Chief Commissioner of Customs, or a Joint or Assistant or Deputy Commissioner of Customs to appoint officers of customs below the rank of Assistant Commissioner of Customs. 3.3. As per Section 6 of the Act, the Central Government is empowered to entrust either condit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice is called for, 5. In reply, learned counsel for the petitioner submits that this notification was examined by the Supreme Court from paragraphs 18 onwards of the judgment in Canon India Private Limited (supra), and contention raised has not been accepted. 6. The question confronting us is whether reliance can placed on the Notification No. 17/2002-Customs (N.T.) dated 07.03.2021 whereby and where-under the Board has appointed 'Additional Director General, Directorate General of Revenue Intelligence', as the Commissioner of Customs. 7. Prima facie, a view can be taken that Additional Director General, Directorate General of Revenue Intelligence' though an officer of the Central Government, is not under the jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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