HC invalidated show cause notices (SCN) issued by DRI ...

DRI Show Cause Notices Under Customs Act Section 28 Invalidated Following Supreme Court's Canon India Precedent.

January 29, 2025

Case Laws Customs HC

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 lacked legal authority. Petitioners granted 30-day window from judgment receipt to file replies to impugned notices, with previous stay on proceedings lifted. Authorities directed to conduct adjudication as per law. The ruling emphasizes proper jurisdictional authority for issuing customs notices and reinforces procedural requirements for administrative actions under customs legislation. Matter disposed of with directions for statutory compliance in further proceedings.

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HC invalidated show cause notices (SCN) issued by DRI ...

DRI Show Cause Notices Under Customs Act Section 28 Invalidated Following Supreme Court's Canon India Precedent.

January 29, 2025

Case Laws Customs HC

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