Validity of SCN - Jurisdiction - Proper Officer or not - whether ...

Court Confirms DRI's Authority as "Proper Officer" to Issue Show Cause Notice Under Customs Act Section 28(1.

April 9, 2022

Case Laws Customs HC

Validity of SCN - Jurisdiction - Proper Officer or not - whether by virtue of the notifications dated 07.07.1997, 07.03.2002 and 06.07.2011, the DRI would have the authority to act under Section 28 of the Customs Act - The show cause notice under Section 28(1) could be issued by the “Proper Officer”. A “Proper Officer” is one, who is defined in Section 2(34) as the officer of Customs, either by the Board or by the Commissioner of Customs, who is assigned specific functions - the Respondent No.2 had the jurisdiction to issue impugned show cause notice. - HC

View Source

← Previous Next →

Validity of SCN - Jurisdiction - Proper Officer or not - whether ...

Court Confirms DRI's Authority as "Proper Officer" to Issue Show Cause Notice Under Customs Act Section 28(1.

April 9, 2022

Case Laws Customs HC

You may also like:

Validity of SCN - Jurisdiction - Proper officer to issue SCN - The entire proceedings initiated by officers of DRI in as much as by issuance of show cause notice under...

Jurisdiction - Additional Director General of DRI was a proper officer or not - The Additional Director General of DRI not having, in the first instance, assessed and...

The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show...

Proper officer - jurisdiction to issue Show Cause Notice (SCN) - Power of Additional Director General, DRI - This power which has been conferred under section 28 of the...

Non-issuance of a proper Show Cause Notice u/s 73(1) of the State Goods and Services Tax Act, 2017 (AGST Act) prior to passing the impugned order u/s 73(9) violates...

The High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be considered a valid initiation of...

DRI officers were appointed as officers of customs through notifications issued by the Department of Revenue, empowering them to issue show cause notices u/s 28 of the...

The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

Jurisdiction - power to adjudicate SCN - The High Court rejected the contention that the previous involvement of a Commissioner of Customs in the case's proceedings...

Jurisdiction - power of DRI to issue SCN - Proper Officer - Officers from Group-B who are already from the Customs Department can be appointed as “Officers of Customs”....

Jurisdiction - power of DRI to issue SCN - proper officer under section 28 of the Customs Act or not - This power which has been conferred under section 28 of the...

HC invalidated show cause notices (SCN) issued by DRI authorities u/s 28 of Customs Act 1962, following precedent set in Canon India case where SC ruled such notices...

The High Court addressed the validity of a Show Cause Notice regarding the calculation of service tax. It clarified that the judgment u/s Canon India Pvt. Ltd. pertains...

HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice...

Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s...

Quick Updates: