DRI show-cause notice authority challenge leads to interim stay where prima facie lack of jurisdiction is shown.

A show-cause notice issued by DRI under the Customs Act, 1962 was challenged on the ground that, after the Supreme Court ruling, a DRI officer lacked authority to issue notice under Section 28. The Calcutta HC found a prima facie case for interim protection on that basis and stayed the impugned notice pending further consideration. Other contentions were not examined at the interim stage.

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Issues: Whether the show-cause notice issued by the DRI under Section 124 read with Section 28 of the Customs Act, 1962 could be stayed at the interim stage in view of the Supreme Court ruling that the DRI lacked authority to issue such notice.

Analysis: The notice was challenged on the footing that, following the Supreme Court's ruling, a DRI officer had no authority under the Customs Act, 1962 to issue a show-cause notice under Section 28. On that basis, the Court found a prima facie case for interim protection and stayed the impugned notice for the time being. The merits of the other contentions were not examined at this stage.

Outcome: Interim stay granted against the impugned show-cause notice.

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