Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
The High Court held that the respondent (DRI) had jurisdiction to issue the show cause notice under the Customs Act, 1962, following the Supreme Court's decision in Commissioner of Customs vs. Canon India Pvt. Ltd. The petition was disposed of by restoring the notice to the Adjudicating Authority for adjudication by a proper officer u/s 28 of the Customs Act, 1962.
The High Court held that the respondent (DRI) had jurisdiction to issue the show cause notice under the Customs Act, 1962, following the Supreme Court's decision in Commissioner of Customs vs. Canon India Pvt. Ltd. The petition was disposed of by restoring the notice to the Adjudicating Authority for adjudication by a proper officer u/s 28 of the Customs Act, 1962.
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