Jurisdiction - power of Additional Director General of DRI to ...

DRI's Authority to Issue Show Cause Notice u/ss 114, 114A, 114AA Challenged; Penalty Proposals Invalid per Canon India Ruling.

January 5, 2022

Case Laws     Customs     AT

Jurisdiction - power of Additional Director General of DRI to issue SCN - Penalties were imposed under section 114, 114A and 114 AA of Customs Act - The SCN under Section 124 need not be issued by ‘the proper officer’. However, in the present case the basis for the proposed confiscation of goods and imposition of penalties in the SCN has been the re- assessment of the goods and demand of the duty under Section 28(4). The basis for re-assessment being unsustainable in view of Canon India, the proposals for confiscation and of goods and imposition of penalties cannot service either. - AT

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