https://www.taxtmi.com/caselaws?id=370372 The High Court of Calcutta addressed the validity of a show cause notice issued by the Directorate of Revenue Intelligence under Section 124 of the Customs Act. The court examined whether the notice, issued by an Additional Director General, met the statutory requirements of being issued by a Customs officer not below the rank of an Assistant Commissioner of Customs. The court considered the officer's ostensible authority based on relevant provisions and notifications, emphasizing the need to determine the officer's actual authority. The judgment aimed to resolve the legal questions promptly while maintaining the status quo regarding the show cause notices until the appeal's conclusion. en-us Thu, 04 Oct 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370372 The High Court of Calcutta addressed the validity of a show cause notice issued by the Directorate of Revenue Intelligence under Section 124 of the Customs Act. The court examined whether the notice, issued by an Additional Director General, met the statutory requirements of being issued by a Customs officer not below the rank of an Assistant Commissioner of Customs. The court considered the officer's ostensible authority based on relevant provisions and notifications, emphasizing the need to determine the officer's actual authority. The judgment aimed to resolve the legal questions promptly while maintaining the status quo regarding the show cause notices until the appeal's conclusion. Case-Laws Customs Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370372