https://www.taxtmi.com/caselaws?id=363486 The court held that the Additional Director of Directorate of Revenue Intelligence (DRI) lacked jurisdiction to invoke Section 124 of the Customs Act, 1962, as there was no valid notification authorizing such action under Section 2(34). Consequently, the show cause notices issued by the Additional Director General of DRI were quashed for lack of jurisdiction. The writ petitions were disposed of accordingly, with the court directing the parties to receive certified copies of the order upon completion of formalities. en-us Tue, 10 Jul 2018 00:00:00 +0530 Mon, 12 Nov 2018 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363486 The court held that the Additional Director of Directorate of Revenue Intelligence (DRI) lacked jurisdiction to invoke Section 124 of the Customs Act, 1962, as there was no valid notification authorizing such action under Section 2(34). Consequently, the show cause notices issued by the Additional Director General of DRI were quashed for lack of jurisdiction. The writ petitions were disposed of accordingly, with the court directing the parties to receive certified copies of the order upon completion of formalities. Case-Laws Customs Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363486