https://www.taxtmi.com/caselaws?id=326292 The Tribunal held that the Directorate of Revenue Intelligence (DRI) officer lacked jurisdiction to issue the show cause notice under Rule 16 of the Customs and Central Excise Duty Drawback Rules. The notice and subsequent order were deemed void ab initio. Despite this, the Tribunal also found that the revenue's allegations of fraudulent export and draw back claims were unsubstantiated due to lack of evidence and discrepancies in the investigation. The final order set aside the impugned order, allowing the appeals with consequential relief. en-us Mon, 04 Apr 2016 00:00:00 +0530 Wed, 04 Jan 2017 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326292 The Tribunal held that the Directorate of Revenue Intelligence (DRI) officer lacked jurisdiction to issue the show cause notice under Rule 16 of the Customs and Central Excise Duty Drawback Rules. The notice and subsequent order were deemed void ab initio. Despite this, the Tribunal also found that the revenue's allegations of fraudulent export and draw back claims were unsubstantiated due to lack of evidence and discrepancies in the investigation. The final order set aside the impugned order, allowing the appeals with consequential relief. Case-Laws Customs Mon, 04 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326292