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 petition. Relying on a previous case, the court found that the jurisdiction of an Additional Director General to issue such notice had already been settled. Consequently, the court disposed of the petition with no costs and directed the provision of certified copies of the order to the parties upon compliance with formalities.

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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.

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