https://www.taxtmi.com/caselaws?id=375065 The Tribunal set aside the order imposing differential duty, interest, and penalty under the Customs Act, 1962, remanding the matter back to the adjudicating authority pending clarification on the competence of Directorate of Revenue Intelligence officers to issue notices. Emphasizing the importance of resolving the jurisdictional issue before finalizing the case, the Tribunal highlighted the doctrine of merger in challenging show cause notices and the need for finality in litigation to avoid sanctioning illegal proceedings. en-us Thu, 24 Jan 2019 00:00:00 +0530 Thu, 14 Feb 2019 06:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375065 The Tribunal set aside the order imposing differential duty, interest, and penalty under the Customs Act, 1962, remanding the matter back to the adjudicating authority pending clarification on the competence of Directorate of Revenue Intelligence officers to issue notices. Emphasizing the importance of resolving the jurisdictional issue before finalizing the case, the Tribunal highlighted the doctrine of merger in challenging show cause notices and the need for finality in litigation to avoid sanctioning illegal proceedings. Case-Laws Customs Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375065