https://www.taxtmi.com/caselaws?id=187502 The court upheld the Directorate of Revenue Intelligence's jurisdiction to issue notices under the Customs Act, 1962, based on designated officers. The petitioners' challenge on the authority to receive replies to show cause notices was dismissed, emphasizing replies should be filed with the issuing office. The term "concerned authority" referred to the issuing office. The court ruled issues not raised earlier could not be reopened, leading to the dismissal of the subsequent petition with costs. The judgment highlighted the importance of timely raising all relevant issues and upheld the previous decision on jurisdiction. en-us Thu, 28 Jan 2016 00:00:00 +0530 Tue, 25 Oct 2016 10:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187502 The court upheld the Directorate of Revenue Intelligence's jurisdiction to issue notices under the Customs Act, 1962, based on designated officers. The petitioners' challenge on the authority to receive replies to show cause notices was dismissed, emphasizing replies should be filed with the issuing office. The term "concerned authority" referred to the issuing office. The court ruled issues not raised earlier could not be reopened, leading to the dismissal of the subsequent petition with costs. The judgment highlighted the importance of timely raising all relevant issues and upheld the previous decision on jurisdiction. Case-Laws Customs Thu, 28 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187502