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The HC held that the Additional Director General, Central Excise Intelligence (ADGCEI), cannot be deemed a "proper officer" under the Customs Act for issuing show-cause notices under Section 28(1) absent explicit territorial jurisdiction in the governing notification. The Court emphasized that jurisdiction must be specifically conferred and cannot be presumed. The relevant notification lacked any specification of territorial scope, unlike other notifications granting all-India jurisdiction. Consequently, the ADGCEI's powers under the subject notification were invalid. The Tribunal's finding that a "proper officer" must have both territorial and pecuniary jurisdiction was endorsed. The HC concurred with the CESTAT's conclusion dismissing the appeal, affirming that the ADGCEI's issuance of the show-cause notice was unauthorized and beyond the scope of the Customs Act.
The HC held that the Additional Director General, Central Excise Intelligence (ADGCEI), cannot be deemed a "proper officer" under the Customs Act for issuing show-cause notices under Section 28(1) absent explicit territorial jurisdiction in the governing notification. The Court emphasized that jurisdiction must be specifically conferred and cannot be presumed. The relevant notification lacked any specification of territorial scope, unlike other notifications granting all-India jurisdiction. Consequently, the ADGCEI's powers under the subject notification were invalid. The Tribunal's finding that a "proper officer" must have both territorial and pecuniary jurisdiction was endorsed. The HC concurred with the CESTAT's conclusion dismissing the appeal, affirming that the ADGCEI's issuance of the show-cause notice was unauthorized and beyond the scope of the Customs Act.
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