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Customs - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Validity of SCN - Jurisdiction - proper officer - authorization ...


DRI Additional Director Lacks Authority to Invoke Section 124 of Customs Act 1962; Show Cause Notice Validity Questioned.

July 13, 2018

Case Laws     Customs     HC

Validity of SCN - Jurisdiction - proper officer - authorization u/s 2(34) - Additional Director of Directorate of Revenue Intelligence is not entitled to invoke Section 124 of the Customs Act, 1962.

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