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Customs - Highlights / Catch Notes

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The High Court held that the respondent (DRI) had jurisdiction ...


DRI had jurisdiction to issue show cause notice under Customs Act, as per Supreme Court ruling. Case restored for adjudication.

December 11, 2024

Case Laws     Customs     HC

The High Court held that the respondent (DRI) had jurisdiction to issue the show cause notice under the Customs Act, 1962, following the Supreme Court's decision in Commissioner of Customs vs. Canon India Pvt. Ltd. The petition was disposed of by restoring the notice to the Adjudicating Authority for adjudication by a proper officer u/s 28 of the Customs Act, 1962.

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