High Court reviews jurisdictional issue under Customs Act, sets expedited hearing for appeal The High Court entertained an appeal regarding the jurisdiction of the Additional Director General, DRI to issue a show-cause notice under the Customs ...
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High Court reviews jurisdictional issue under Customs Act, sets expedited hearing for appeal
The High Court entertained an appeal regarding the jurisdiction of the Additional Director General, DRI to issue a show-cause notice under the Customs Act, framed as a substantial question of law. Despite indications in favor of the Revenue based on a previous decision, the Court deemed it necessary to further consider the jurisdictional issue raised in the present case. The hearing of the appeal was expedited, with the Counsel for the Revenue waiving service, and the case was scheduled to be heard along with other related matters, allowing for liberty to apply for further proceedings.
Issues: Jurisdiction of Additional Director General, DRI to issue a show-cause notice under the Customs Act.
Analysis: The High Court entertained an appeal regarding the jurisdiction of the Additional Director General, DRI to issue a show-cause notice under the Customs Act, framed as a substantial question of law. The Court noted that the issue was not raised before the Tribunal but considered it due to its jurisdictional nature. Reference was made to a similar question admitted in a previous case. The Counsel for the Revenue cited a previous decision where a similar contention was dismissed post an amendment to the Act. On the contrary, the appellant's Counsel referred to other orders and decisions supporting the appellant's position, including a decision by the Delhi High Court. The Counsel for the Revenue highlighted that the Delhi High Court decision favoring the appellant had been stayed by the Apex Court.
The Court acknowledged that the issue seemed to be in favor of the Revenue based on a previous decision. However, considering the admission of similar questions post that decision, the Court deemed it necessary to further consider the issue of jurisdiction raised in the present case. The hearing of the appeal was expedited, and the Counsel for the Revenue waived service. The case was scheduled to be heard along with other related matters, with liberty to apply for further proceedings.
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