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Invalid Notification Invalidates Customs Officers' Functions under Customs Act The Supreme Court held that a notification conferring Customs officers' functions on specific officers was invalid as it lacked the necessary authority ...
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Invalid Notification Invalidates Customs Officers' Functions under Customs Act
The Supreme Court held that a notification conferring Customs officers' functions on specific officers was invalid as it lacked the necessary authority under the Customs Act. The respondent accepted the Show Cause Notice, and the court directed the filing of affidavits within specified timelines. The proceedings related to the Notice were stayed until the next hearing scheduled for 26th July 2021.
Issues: Challenge to Show Cause Notice under Customs Act
Analysis: 1. The petitioner challenged a Show Cause Notice issued post-arrest, search, and seizure, seeking to set aside proceedings under various sections of the Customs Act. The challenge was based on a Supreme Court decision in a related case, emphasizing the necessity for the Central Government to empower officers of the Directorate of Revenue Intelligence with Customs officers' functions through Section 6 of the Act.
2. The Hon'ble Supreme Court's ruling highlighted the invalidity of a notification dated 2nd May, 2012, which aimed to confer functions of a proper officer under the Customs Act on specific officers. It was held that the section under which the notification was issued did not grant any authority to assign such functions, rendering the notification invalid due to its issuance by the Central Board of Excise and Customs without the requisite power under Section 2(34) of the Customs Act.
3. The respondent accepted the notice, and the court directed the filing of a reply affidavit within four weeks, with a rejoinder affidavit to follow within three weeks thereafter. The petition was scheduled for further hearing on 26th July 2021, and a stay was imposed on proceedings related to the Show Cause Notice until the next hearing date to be uploaded on the court's website.
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