https://www.taxtmi.com/caselaws?id=397612 A show cause notice for alleged misclassification and duty evasion was held unsustainable because the governing customs circular allocated adjudicatory power by the nature of the allegation and the monetary limit. Since the notice alleged knowing misclassification to avoid duty, the matter fell within the category requiring action by an authority not below the rank of Additional or Joint Commissioner, and not by a lower-ranking officer. The notice was therefore issued without proper competence and was quashed, while fresh proceedings before the competent authority were left open. en-us Tue, 18 Aug 2020 00:00:00 +0530 Tue, 09 Feb 2021 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397612 A show cause notice for alleged misclassification and duty evasion was held unsustainable because the governing customs circular allocated adjudicatory power by the nature of the allegation and the monetary limit. Since the notice alleged knowing misclassification to avoid duty, the matter fell within the category requiring action by an authority not below the rank of Additional or Joint Commissioner, and not by a lower-ranking officer. The notice was therefore issued without proper competence and was quashed, while fresh proceedings before the competent authority were left open. Case-Laws Customs Tue, 18 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397612