https://www.taxtmi.com/caselaws?id=261456 The court upheld the jurisdiction of the respondent, an Additional Director of the Directorate of Revenue Intelligence, to issue the show cause notice under the Customs Act, 1962. The court determined that the respondent's appointment as a Customs officer through valid notifications and circulars conferred the necessary authority. Additionally, the court rejected the petitioner's claim of pre-judgment and pre-determination in the show cause notice, finding that it provided a comprehensive overview of facts and granted the petitioner a fair opportunity to respond. Consequently, the court dismissed the writ petition, instructing the petitioner to reply to the notice within thirty days. en-us Wed, 26 Nov 2014 00:00:00 +0530 Mon, 13 Jul 2015 06:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261456 The court upheld the jurisdiction of the respondent, an Additional Director of the Directorate of Revenue Intelligence, to issue the show cause notice under the Customs Act, 1962. The court determined that the respondent's appointment as a Customs officer through valid notifications and circulars conferred the necessary authority. Additionally, the court rejected the petitioner's claim of pre-judgment and pre-determination in the show cause notice, finding that it provided a comprehensive overview of facts and granted the petitioner a fair opportunity to respond. Consequently, the court dismissed the writ petition, instructing the petitioner to reply to the notice within thirty days. Case-Laws Customs Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261456