2018 (7) TMI 2064 - HC - Customs

Court quashes Customs Act notice in writ petition; cites jurisdiction precedent.

The court quashed the notice issued under Section 124 of the Customs Act, 1962 by the Directorate of Revenue Intelligence, Kolkata Zonal Unit in a writ ... Jurisdiction - power to issue SCN - whether, an Additional Director General of Directorate of Revenue Intelligence has jurisdiction to issue a show-cause notice under Section 124 of the Customs Act, 1962? - HELD THAT:- Since, the issue as to the jurisdiction of Additional Director General of Directorate of Revenue Intelligence to issue a notice under Section 124 of the Customs Act, 1962 stands decided in NAVNEET KUMAR VERSUS UNION OF INDIA & OTHERS [2018 (7) TMI 794 - CALCUTTA HIGH COURT], and since the same notice as that of Navneet Kumar is the subject matter of the present writ petition, it would be appropriate to quash the impugned notice as against the petitioner on the strength of Navneet Kumar. Petition disposed off. Issues involved: Challenge to a notice issued under Section 124 of the Customs Act, 1962 by the Directorate of Revenue Intelligence, Kolkata Zonal Unit. Jurisdiction of Additional Director General of Directorate of Revenue Intelligence to issue a show-cause notice under Section 124.Analysis:The judgment pertains to a writ petition challenging a notice issued under Section 124 of the Customs Act, 1962 by the Directorate of Revenue Intelligence, Kolkata Zonal Unit. The petitioner argued that the jurisdiction of an Additional Director General of the Directorate of Revenue Intelligence to issue such a notice had already been decided in a previous case, W.P. No.3336 (W) of 2018 (Navneet Kumar v. Union of India & Ors.). The petitioner contended that the same notice, which was challenged in the previous case, was being challenged in the present writ petition as well.The advocate for the Directorate of Revenue sought time to take instructions on the matter. However, the court, considering that the issue of jurisdiction had already been settled in the previous case and the notice in question was the same as in the previous case, deemed it appropriate to quash the impugned notice dated December 2, 2017 against the petitioner based on the precedent set in Navneet Kumar case.Consequently, the court disposed of the present writ petition (W.P. No.4112 (W) of 2018) with no order as to costs. The judgment also directed that urgent website certified copies of the order would be made available to the parties upon compliance with the necessary formalities.