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Customs - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Jurisdiction of the Additional Director General to issue the ...


Additional Director General Authorized to Issue Show Cause Notice Under Customs Act 1962; Taxpayers Cannot Choose Adjudicating Authority.

March 8, 2018

Case Laws     Customs     HC

Jurisdiction of the Additional Director General to issue the said SCN - Nobody can deny that these authorities work for the ultimate object of implementation of the Customs Act, 1962. The tax payers have no right to choose their adjudicating authority. - HC

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