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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