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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Authority to issue show cause notices clarified: jurisdictional customs commissionerates must issue fresh SCNs after DRI issuance invalidated.</h1> The Board directs that the SCN dated 19.03.2019 be kept pending pending examination of a Supreme Court ruling that the DRI Additional Director General lacked authority to issue SCNs, and requires that fresh SCNs in cases currently investigated by DRI be issued by the jurisdictional customs commissionerates from where the imports originated.

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