https://www.taxtmi.com/caselaws?id=353705 The Tribunal set aside penalties imposed on Custom House Agents and shipping lines, finding that the Show Cause Notices issued by the Directorate of Revenue Intelligence were invalid as DRI officers lacked jurisdiction to issue them. The penalties for alleged drawback fraud by exporters could not be sustained if the main SCNs were void, applying the principle that if the foundation is removed, the superstructure falls. Consequently, all appeals were allowed with consequential relief granted as per law. en-us Tue, 09 Jan 2018 00:00:00 +0530 Thu, 28 Feb 2019 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353705 The Tribunal set aside penalties imposed on Custom House Agents and shipping lines, finding that the Show Cause Notices issued by the Directorate of Revenue Intelligence were invalid as DRI officers lacked jurisdiction to issue them. The penalties for alleged drawback fraud by exporters could not be sustained if the main SCNs were void, applying the principle that if the foundation is removed, the superstructure falls. Consequently, all appeals were allowed with consequential relief granted as per law. Case-Laws Customs Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353705