Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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HC allowed the petition and quashed the show-cause notice dated 13.08.2021 issued by the Central Proper Officer and set aside the Order-in-Original dated 30.01.2025. The court held that, by virtue of Section 6(1) and the bar in Section 6(2)(b) of the GST Act, the Central Proper Officer lacked jurisdiction to initiate proceedings under Section 74 after the State Proper Officer had earlier commenced intelligence-based enforcement; summons under Section 70 did not amount to initiation of rival "proceedings." Consequently, the Central-originated proceedings are non est ab initio and the resultant order cannot be sustained. Petition allowed.
HC allowed the petition and quashed the show-cause notice dated 13.08.2021 issued by the Central Proper Officer and set aside the Order-in-Original dated 30.01.2025. The court held that, by virtue of Section 6(1) and the bar in Section 6(2)(b) of the GST Act, the Central Proper Officer lacked jurisdiction to initiate proceedings under Section 74 after the State Proper Officer had earlier commenced intelligence-based enforcement; summons under Section 70 did not amount to initiation of rival "proceedings." Consequently, the Central-originated proceedings are non est ab initio and the resultant order cannot be sustained. Petition allowed.
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