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of <h1>Jurisdiction Upheld for Customs Act Notice, Petition Dismissed</h1> <h3>Charminar Export Versus The Joint Director General of Foreign Trade, The Commissioner of Customs (Sea Exports), The Deputy Director Directorate of Revenue Intelligence, The Senior Intelligence Officer</h3> Charminar Export Versus The Joint Director General of Foreign Trade, The Commissioner of Customs (Sea Exports), The Deputy Director Directorate of Revenue ... Issues:1. Jurisdiction of Directorate of Revenue Intelligence to issue show cause notice under the Customs Act.2. Scope of judicial review of a show cause notice.Analysis:1. The case involved a writ petition challenging a show cause notice issued by the Directorate of Revenue Intelligence based on specific intelligence regarding the illegal diversion of imported goods. The investigation revealed that the petitioner had not fulfilled export obligations under certain licenses and had diverted duty-free imported inputs to other entities. The petitioner contended that the Directorate of Revenue Intelligence lacked jurisdiction to issue the show cause notice, arguing that it was unlawful. However, the court cited precedent, including the judgment in Abishek Mundhra vs. A.D.G., D.G. of Revenue Intelligence, Chennai, to establish the authority of the Directorate of Revenue Intelligence to issue such notices. Additionally, the court referenced the Supreme Court judgment in Sheshank Sea Foods Pvt. Ltd. vs. Union of India to affirm the jurisdiction of Customs authorities, including the Directorate of Revenue Intelligence, to investigate violations of advance license terms. Consequently, the court dismissed the writ petition, allowing the petitioner to seek legal recourse through appropriate channels.2. The court emphasized the limited scope of judicial review concerning show cause notices, stating that the focus should primarily be on whether the issuing officer had the jurisdiction to do so. In this case, the court found that the Directorate of Revenue Intelligence possessed the requisite authority to issue the show cause notice under the Customs Act. By referencing relevant legal precedents, the court reinforced the legitimacy of the notice and the jurisdiction of the Customs authorities, thereby upholding the validity of the investigative process. Ultimately, the court dismissed the writ petition while granting the petitioner the option to pursue legal remedies within the framework of the law.
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