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Customs - Highlights / Catch Notes

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Jurisdiction - competent officer to issue SCN - Power of ...


Mumbai DRI's Show Cause Notice Invalidated Due to Lack of Authority, Proceedings and CESTAT Order Overturned by High Court.

July 4, 2022

Case Laws     Customs     HC

Jurisdiction - competent officer to issue SCN - Power of Additional Director General, DRI, Mumbai to issue SCN - The SCN was without authority of law and consequential proceedings pursuant thereto including the impugned order of the CESTAT and accordingly, they are set aside - principles enunciated by the Hon’ble Apex Court [2021 (3) TMI 384 - SUPREME COURT] followed - HC

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